2005 (9) TMI 184

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant- company and Shri A. Raha, learned S.D.R. for the Revenue. 2. Shri Banerjee, learned Advocate for the appellant-company, submits that the Joint Commissioner of Central Excise (Technical), Kolkata-I Commissionerate has observed in his Order that in present case, the Investigating Officer has not established any specific evidence of sale of alleged clandestinely cleared goods. They have al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; C.C.Ex. v. Universal Polythene Industries reported in 200l (130) E.L.T. 228; (iii)   Commissioner of Central Excise v. Velavan Spinning Mills reported in 2004 (167) E.L.T. 91; (iv)   Tijiya Steel (P) Ltd. v. C.C.Ex. reported in 2005 (185) E.L.T. 425 (vide C.E.S.T.A.T. Order No. A-1/KOL/2004, dated 7-1-2005). He submits that in present case, the allegation of clande....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4. In the present case, the charge of clandestine removal is based on Annexure-C, which reads as follows :- "Monarch India Pvt. Ltd. Total value of clearance :     West Bengal   Rs. 31,59,117 = 00 Outside W.B.   Rs. 61,83,406 = 00 Assessable     value + CE duty   Rs. 27,76,025.48 -do-   Rs. 59,45,582.6....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue by production of sufficient tangible evidence. There must be absolute proof and not on the basis of preponderance of probabilities. In the present case, the only available document is a private document, which is not supported by any other evidence. However, I observe that the private books and some statements relied upon by the Revenue are not sufficient for establishing the charge of clandes....