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2009 (4) TMI 769 - AT - Central ExciseClandestine manufacture and removal - shortage of cotton and cone yarn - 'manufacturer' of goods - Held that: - the printouts were not generated from the computer during investigation but were recovered from the residential premises of the officers of MSML and CPSML/office premises - M/s. MSML have not challenged the corroborative evidence. Further, no duty has been demanded on the yarn converted from the cotton sent by CPSML to MSML in terms of Notification No. 214/86 dt. 25-3-86. Demand upheld - penalties reduced - appeal allowed in part.
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