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2014 (6) TMI 89 - CESTAT AHMEDABADClandestine removal - Recovery of note book - invoice with new serial number inserted - However, on investigation it was found that pre-authenticated invoices bearing serial number from 172 to 177 were still lying blank and unused in the records of the Respondent. During the course of physical verification of finished goods in the respondent s factory, a shortage of 15,000 Kg of Ordinary Duplex Board, involving central excise duty of Rs. 21,600/ and Cess Rs. 169/-, was detected - Held that:- there was recovery of a small note book from the factory premises of the Respondent which has been admitted by the authorized signatory as well as the Director of the respondent factory, to be including illicitly cleared goods both of them have admitted that the said note book contained particulars of illicitly removed excisable goods from the respondent’s factory, and that this note book was being maintained to monitor the receipt of payments of against the illicitly removed excisable goods. The respondent’s Director also admitted that the note book was being maintained under his directions and the parallel invoices were later destroyed. As per provisions of Sec. 36A of the Central Excise Act, the presumption is that the note book is a genuine documents and this is further fortified by the admission of the power of attorney holder that the entries therein were made by him. The appellants have not rebutted this presumption. We, therefore, hold that the Department has discharged the onus of establishing clandestine clearances of man made processed fabrics by the appellants. Duty demand, is therefore, sustainable - Following decision of Montex Dyg. & Ptg. Works Vs. Commissioner of Central Excise & Customs [2006 (11) TMI 376 - CESTAT, AHMEDABAD] - Decided in favour of Revenue.
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