TMI Blog2004 (11) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... h 4 outward gate passes in loose form in the office of the respondents for unwrought zinc ash and zinc ash which were not accounted for in the production and clearance records of respondents. Accordingly, show cause notice was issued to the respondents demanding duty on the goods specified in the four outward gate passes and proposing penalty. On adjudication, the Additional Commissioner confirmed the demand of Rs. 1,42,712/- under Section 11A of the Central Excise Act and imposed penalty of equal amount under Section 11AC of the said Act. On appeal by the respondents, the Commissioner Appeals has set aside, the order of original authority. 2. Now revenue has filed the appeal against the order of the Commissioner (Appeals) on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bare entries in the diary and register allegedly maintained by the worker/Dyeing Master without any corroborative evidence in that regard does not at all stand proved. (2) Doaba Alloys Casting (P) Ltd. v. CCE [2003 (159) E.L.T. 681 (T) = 2003 (56) RLT 650 (CEGAT-Delhi)] Where it was held that loose slips recovered from gate keeper and Dharam Kanta receipts are not sufficient to establish clandestine removal in absence of clear admission by the appellants and the statements/details of buyers. (3) CCE v. Dhanavilas (Madras) Snuff Co. [2003 (153) E.L.T. 437 (Tri.-Chennai)] Where it was held that entries of despatches in Private Parcel Note Book not, in absence of credible corroborative eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any evidence that there was any difference in the recorded balance and the stock available at the time of stock verification, I do not find that there is any error in the findings of the Commissioner (Appeals). I find that the original authority has confirmed the demand on the basis of the outward gate passes said to have been found in the records of the party. These are the private records of the party, which if required to be relied upon to establish clandestine removal, then the statement of the author of the documents and the statements of the persons to whom the goods were sent and shown in these gate passes were relevant to establish the charge. But no such statements have been recorded to establish that the goods have actually be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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