TMI Blog1993 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ectorate, Chandigarh visited the appellant s unit. As a result of physical verification they found 2001.90 kgs. of Trimmed Copper Circles over and above the balance in the RG 1 record which was put under seizure. During their checking, they also found one personal diary belonging to Shri H.S. Jamwal, Partner of the appellant unit and an undated handwritten chit showing 6177.900 kgs. as quantity of copper scrap received in the factory which they took into their possession. The officers recorded a statement of the said Shri Jamwal as to the entries in his personal diary and the chit as also regarding the excess unaccounted for copper circles. In this statement, Shri Jamwal explained the entries in his diary as denoting receipt of raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 20,000/- upon the appellant. He also ordered confiscation of the seized Copper Circles but allowed its redemption on paying a fine of Rs. 20,000/- plus duty. Hence this appeal. 3. We have heard Smt. Archana Wadhwa, learned Counsel and Shri V.C. Bhartiya, learned JDR. 4. We agree with the submission of the learned Counsel that receipt of raw materials for trimmed copper circles had been properly taken on prescribed receipt vouchers duly authenticated by the Central Excise authorities and as such, the corresponding production of circles had to be shown in RG 1 and the same had to be necessarily cleared on payment of duty. Even on the date of visit of the Central Excise Officers to the appellants factory, even the subsequent vo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s view of the matter we accept the contention of the learned Counsel that the personal diary reflects trading activities of the appellant and does not reflect clandestine removal of copper circles in question. We also find that the explanation offered by the appellant about the entries in the diary are duly supported by sworn affidavits of the concerned parties and, therefore, it was for the Department to adduce sufficient evidence to prove its case which is wanting in this appeal. The Department has not discharged the burden of proof cast upon it to establish the serious allegation of clandestine removal. The appellant has tendered a plausible explanation for the entries in the diary and for the excess stock of copper circles and we, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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