TMI Blog2005 (3) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ot necessary for the Department to prove its case to the hilt. Incriminating documents, statements recorded and other evidence of shortage of raw materials amply establish that there is clandestine removal in this case. Hence Revenue appeal has to be allowed and the order of the Commissioner (Appeals) should be set aside. Accordingly appeal is allowed while setting aside the order of the Commissioner (Appeals). - HON'BLE T. ANJANEYULU, MEMBER (J) For the Appellant : Shri Arun Chopra, JDR, For the Respondent :Shri J.D. Shah, Advocate, Order. T. Anjaneyulu, Member (J) 1. Heard both sides. 2. Revenue is in Appeal. 3. The Central Excise Officers visited M/s. Umiya Chem. Intermediates, Ankleshwar, engaged in the manufacture of excisable go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- respectively have been imposed under Rule 173Q(1), read with Section 11AC of the Central Excise Act, 1944. (iv) Fine of Rs. 1,00,000/- has been levied in lieu of confiscation of land, building, plant and machinery under Rule 173Q(2) of the Central Excise Rules, 1944. (v) An interest at 20% per annum has been levied on delayed payment of duty under Section 11AB of the Central Excise Act, 1944. 5. On filing Appeal by the assessee, the Commissioner (Appeals), Central Excise and Customs, Surat, has set aside the impugned order passed by the Joint Commissioner. Hence this Appeal by the Revenue. 6. The issue involved in the matter is that clandestine removal of excisable goods without payment of duty. 7. The contentions of the assessee are as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (3) 1983 (13) E.L.T. 1486 (S.C.) For the proposition that in the case of clandestine removal, the Department will not be able to produce evidence directly, but the evidence can be gathered from the circumstances of the case. Secondly that the Department is not expected to prove their case with mathematical precision and thirdly Burden to prove shifts from the Department to assessee if the Department has disclosed all the evidence on records which militates against the assessee and the assessee is not able to meet inferences arising therefrom....... 10. The entire case is based on the incriminating documents found in the premises of the appellants. As per Section 36A of the Central Excise Act, the truth of such documents can be presumed un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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