TMI Blog2008 (2) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... estine removal, we hold against the appellant on the said issue. However, if the appellants are able to show that the entries reflected in the said records were duly made in statutory records also and the goods were cleared on payment of duty, confirmation of demand of duty in respect of the said entries may not be justified. We, accordingly, set aside the impugned order with directions to the adjudicating authority to verify the appellant s claim of inclusion of entries which also stand entered in statutory record and cleared on payment of duty. Needless to say that the appellant would place their defence in a proper manner before the adjudicating authority and would cooperate in the verification of the said entries. The quantum of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional Range Officers reported that M/s Rajan Prints, 389/A, 1-2-3, Ashwani Kumar Road, Surat had shut down their factory for the last three years and nobody was available for the correspondence at the factory and therefore, they intimated the following residential address for correspondence with them : M/s R.J. Vakharia, 82/A Adarsh Society, Athwalines, Surat. Contact No.98251 42380 and 98251 31664 9. Even though, no evidence that the documents which were already available with them, were allegedly lost or destroyed during the floods at Surat, was furnished, yet Shri R.J. Vakharia was contacted and handed over the copies of SCN, dt. 12-4-99, OIO No.6/MP/2000, dt 31-3-00 and CESTAT Order No.A/665-666/WZB/06/C-II/EB, dt.3-4-06 on 8-3-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clandestine removal was admitted vide various statements of various persons. In any case, the said findings were upheld to that effect by Tribunal when the matter was sent back only for quantification. The appellants have not been able to show the entries in the statutory record. As such, the Commissioner has rightly confirmed the demand. 4. We accordingly confirm the demand of Rs. 31,01,851/-. As regards the personal penalty of identical amount, we do not find any justification for reduction of the same inasmuch as the appellants were indulging in regular clandestine affairs. The stenter which was sealed by Central Excise officers was found to have been broken by them and used for clandestine activity. Such clandestine activity stands a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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