TMI Blog2004 (4) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri Arun Chopra, JDR, for the Respondent. [Order]. Vide his impugned order, the Joint Commissioner of Central Excise Customs, Surat confiscated 123 pcs. of man-made fabric recovered and seized from the appellants factory on the ground that the same was not entered in R.G. 1 Register at the time of visit of Central Excise Officers, with an option to the appellant to redeem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isited by the Central Excise Officers on 8-8-1998 who conducted various checks and on verification it was found that 123 pcs. of processed man-made fabric were not entered in the R.G. 1 register on a reasonable belief that the same were meant for clandestine clearance, officers seized the said fabrics. Their records, maintained under Central Excise law were also seized and scrutiny of grey fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the receipt entries in the grey fabric register. It is their contention that for arriving at the finding of the clandestine removal the onus is upon the Revenue to discharge the burden by production of some positive and tangible evidence. No other investigation has been made by the Revenue in the present case to support their charge of clandestine removal. Referring to the statement of the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the ld. Consultant, if the appellant was having any mala fide intention to clear goods without payment, he would have not made entries of receipt of grey fabric in the register. The allegations of clandestine manufacture and removal of final product are required to be substantiated by production of some positive evidence, which is absent in the present case. Even the statement of the partner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stification for imposition of the same inasmuch as the duty demand for clandestine removal has been set aside. However, I find that the appellant had not maintained proper entry in their grey fabric register which invite penal action under the provisions of Rule 226 of Central Excise Rules. Accordingly, I reduce the penalty to Rs. 2,000/- under the said section on M/s. Vakharia Traders. Penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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