TMI Blog2005 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. - Both the appeals are being disposed of by a common order as they arise out of the same impugned order. 2. The appellant s factory was visited by the Central Excise Officers, who on search recovered three delivery challans dated 17-1-97, 20-1-97 and 24-1-97, showing removal of coated/laminated man made fabrics and giving details, such as. date, time, name of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fabrics from their unit. They also clarified that the raw material was purchased from the open market on cash basis and the fabrics was processed without entering in the Central Excise records. The said two statements made by the Manager and the partner was not retracted at any point of time subsequently 4. On the basis, proceedings were initiated against the appellants which resulted in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the arguments of the Ld. Consultant is that there is no sufficient material on record to establish the charge of clandestine removal, for which the onus lies heavily upon the revenue. However, I find that the fact of recovery of three delivery challans showing clearance of the fabrics are not being disputed by the appellants. In these circumstances, the onus to explain the presence of the challan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of duty in respect of the said goods is justified. 7. As regards the personal penalty, it is held that the appellants are liable to penalty. However, it is the appellant s contention that an amount of Rs. 1,25,000/- was paid by them before the issuance of the show cause notice and, as such, in view of the Larger Bench s decision in the case of Machine Montell (I) Ltd. [2004 (168) E.L.T. 46 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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