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2006 (6) TMI 273 - AT - Central ExciseClandestine removal - reliance placed upon certain loose sheets, which were recovered from the factory premises during the follow up investigation, endorsed in the statements of the Director, Accountant and the Production Supervisor of the company - HELD THAT:- There is no denial of the fact that ample evidence exists to show the recovery of loose sheets from the premises of the appellants. Though the show cause notice and the order in original refer to them as loose sheets, we find that by referring to the dates and other details contained in them there is a clear continuity interlinking them in a cogent manner. They could have been detached from a note book or exercise book. The continuity is revealed by the running dates starting from 17-1-2002 and ending upto 18-2-2002. The statements of Director and Accountant and also the Production Supervisor all go to prove that the appellants were engaged in clandestine removal of excisable goods, as detailed in the loose sheets. Having admitted, saying that the details such as purchase of raw material, sale of finished products and payments thereof etc., were not investigated by the department appears to us as an argument for argument’s sake. This argument does not make the case weak in any manner because it is settled position in law that the admitted fact need not be proved. Finding no infirmity in the impugned order, we are inclined to go by the reasoning and findings as contained in the impugned order. We, however, on considering the facts and circumstances of the matter find that there is no warrant for interfering with the impugned order in any way as the penalty imposed is commensurate to the nature of offence - Appeal dismissed.
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