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2019 (1) TMI 909 - AT - Central ExciseClandestine manufacture and removal - plastic molded chairs - burden of proof to establish that there was clandestine manufacture - seizure of the pen drive - correctness of the Mahazar - dependability of Mahazar witnesses - maintainability of evidence. Held that:- The Department could prove to a reasonable extent that the appellants have indulged themselves in clandestine removal. The same issues have been elaborately discussed in the OIO giving reference to various evidences like documents recovered and statements recorded - The appellant’s contention with regards to the manner of search and seizure may be relevant in a criminal proceeding but not certainly in quasi-judicial proceedings. The Revenue for understandable reasons cannot prove everything with an arithmetical precision. What is required is to prove the allegation with reasonable amount of evidence which could logically be extended to the entire activity. The seizure of estimates from the residence of Shri K.K. Ibrahim and from the dealers like M/s. Greenfair go to prove that the arguments of the appellant on the pen drive are not substantiated. Among the date contained in the seized pen drive, there were estimates, sales register (month-wise), purchased register of chemicals, purchased register of RP and cash book etc. Evidences were available about the purchase of chemicals from M/s. Plastic Industries, Mumbai and M/s. Pinks Enterprises, Allwaye etc. It has been established that the appellants have been purchasing RP (recycled plastic) from their sister concerns, Karothukuzhy Plastics and Karothukuzy Plastic Industries and others like A to Z Traders and Marketing etc. The same was confirmed by Smt. Aswathy, Office Assistant of the appellants - it is incorrect to say that the Department has not established clandestine manufacture. It cannot be expected that all evidence will be contained in the records seized as the records are likely to be destroyed in all probability particularly in the case of clandestine manufacture and removal. Seizure of “Periyar” brand of plastic chairs and stools from M/s. Green Fair Marketing on 16.01.2006 is one of the clear evidences for clandestine manufacture and clearance. Therefore, in view of the facts of the case, it is found that Department has established clandestine manufacture to a reasonable extent. Further, sale and recovery of additional consideration has been clearly established from the evidence gathered from the print outs taken from the pen drive, statements of company officials and statements of drivers, dealers etc. Therefore, the appellant’s contention is not acceptable. Appeal dismissed - decided against appellant.
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