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2010 (12) TMI 673 - CESTAT, BANGALOREDemand - clandestine removal - Commissioner found that the daily production reports(DPR) gave complete details of the jute converted into yarn and would not miss information relating to reprocessing and rewinding - all the clearances upto 11-5-01 in respect of which the Commissioner has confirmed the demand fall under two broad categories, i.e. finished goods allowed to be sold in India by the Development Commissioner and not so allowed - the impugned clearances were held to be without permission by the concerned authorities - Commissioner dropped the proposal also for the reason that the show-cause notice had not alleged that 14 lbs recorded in the RG-1 had represented production of jute yarn of 20 lbs - Held that: appeal is not based on proper and reliable evidence - Appeal is allowed by way of remand
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