TMI Blog2008 (5) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the authorities below. 2. The appellants M/s. Kumar Cotton Mills (P) Ltd. are engaged in the processing of cotton and man-made fabrics. Their factory was visited by the Central Excise officers on 3/4-10-02, who conducted various checks and verifications. The officers recovered certain records maintained by the appellant under the cover of Panchnama and in the presence of appellant s representative and independent witnesses. As per one lot register maintained by the appellant, it was seen that the deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order on the point of limitation as also on merit. As per the appellant, the entire investigation was completed in 2005 and as such, issuance of show cause notice on 20-6-2006 was barred by limitation, as held by the Tribunal in the cases reported in 2006 (195) E.L.T. 90 (T) = 2006 (73) RLT 698, 2006 (197) E.L.T. 555 and 2006 (205) E.L.T. 522 (T) = 2006 (73) RLT 136. As regards the merit, the learned advocate Shri Devan Parikh has strongly contended that the entire case of the Revenue is based upon the statement of the Director, without any other corroborative evidence. The lot register recovered from the premises bear letter W which is not their lot number in as much as they used the letter K for the goods processed by them. Even the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind out and ascertain the correct position from the said buyers, by investigating them and by recording their statements. This failure on the part of the officers definitely act as fatal to the Revenue s case, in as much as it is well settled law that the entries in the private record cannot be made the sole basis for upholding the allegations of clandestine removal unless there is a corroborative independent evidence on record. Similarly, statement made by the Director does not stand corroborated in any material particular from any other independent source. The gist of all the decisions relied upon by the learned advocate is to the effect that the allegations of clandestine removal are required to be established beyond doubt, by production ..... X X X X Extracts X X X X X X X X Extracts X X X X
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