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2011 (1) TMI 622 - AT - Central ExciseDemand, interest and penalty - Clandestine removal -s removal of crimped/texturised yarn without Central Excise invoices - No efforts have been made by investigating officers to conduct search at the premises of M/s K.P. Corporation, alleged recipient of non-duty paid goods and to record statement of authorized representative - As such, find that apart from the fact of entries made in the note book {which has been held to be a slip book for issuance of POY by Commissioner (Appeals)}, and retracted statement, there is virtually no evidence to support the Revenue s case - Revenue's appeal is, accordingly, rejected.
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