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2022 (8) TMI 538 - AT - Central ExciseClandestine Removal - Iron Flats, spring Leaves and Agriculture implements - entire case of department is based on the entries in a Shristi Brand Notebook recovered during the search - shortage or excess in the raw material/final products to prove clandestine removal - admissible statements or not - HELD THAT:- The case of the Department is that the appellants have indulged in clandestine removal. The department came to this conclusion on the basis of entries made in a certain note book recovered from the appellant’s premises. Learned Counsel for the appellants submits that the author of the notebook is not identified to verify the truthfulness of the entries made therein; his statement was also not recorded and that all the entries in the said notebook appeared to be made with the same ink at same time - it has been held in a catena of judgments that a serious charge like clandestine removal cannot be established without tangible evidence or procurement of raw material, deployment of labour, consumption of electricity, manufacture of excisable goods, sale of excisable goods, transportation of excisable goods and receipt of consideration etc. It is found that other than the entries in the notebook and the statement of the appellants no other evidence has been put forth by the Department. Under these circumstances, the statement of the appellant has no validity as evidence. It is also found that there are some entries related to transportation allegedly by Tractor. Learned authorized representative argues that only a tractor has registration and not the trolley and therefore, reference to tractor should be read as reference to tractor with trolley - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. The department has not adduced any additional evidence, even on a sample basis to substantiate the allegation of clandestine removal as per above. In the absence of evidence, the allegations raised by the department are not substantiated - Appeal allowed - decided in favor of appellant.
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