TMI Blog2004 (2) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... nce to come to a conclusion that the assessee had manufactured and cleared cotton yarn. There is no corroboration to all the statements recorded from them including corroboration to the private note books maintained by them. The Commissioner on appreciating the private note books seized, the proof of manufacture and clearance of cotton yarn has come to conclusion that even the seized books does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls purchased, labour employed, power consumed, etc. He has noted citing the judgment of Metal Fitting Pvt. Ltd. v. CCE - 1997 (93) E.L.T. 747 and Krishna Co. v. CCE - 1998 (97) E.L.T. 74 that private note book raises a doubt but by itself it cannot take a place of proof. He has noted that even the details held out from the note books does not reflect correct picture as alleged as the details ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounted quantity is 17,287 kgs. He has noted that the period involved is not mentioned. It is not mentioned that the cotton yarn produced as per statement of cotton and waste account is 53,900 kgs, whereas as per RG 1, it is mentioned as 37,750 kgs and thus the unaccounted quantity involved is 16,150 kg. and that the period involved is not reflected. Therefore he has given a categorical conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reflect the correct picture as held by the Commissioner. He relied on the following judgments: (1) Krishna Bottlers (Vijayawada) Pvt. Ltd. v. CCE - 1999 (32) RLT 845; (2) CCE v. Dhanavilas (Madras) Snuff Co. - 2003 (153) E.L.T. 437 (T) = 2003 (54) RLT 336; (3) Ambica Chemicals v. CCE - 2002 (148) E.L.T. 101. 4. On a careful consideration of the submission made by the DR and ground urged by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as noted that none of the ingredients have been brought forth by the investigating officers. The department satisfied itself with the entries in the seized records and the statements. As has been held by the judgments cited by the Commissioner and the one relied by the Counsel that there should be corroborative evidence, that the seized records are in the nature of private note books, in the absen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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