TMI Blog2006 (11) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... of installed capacity, electricity consumption, labour employeed etc., has not come on record, does not convince us inasmuch as it is the sufficiency of evidences on record which has to be considered and the Revenue cannot be expected to prove its case by producing direct evidence which would rarely be forthcoming. It is not necessary that the case of the clandestine removal must always be proved by referring to electricity consumption or installed capacity or labour employeed etc. We find that M/s. Montex Dyeing Printing Works is not disputing the recovery of challans/note books from its premises. The said entries finds sufficient corroboration in the shape of the statement of the partner and the merchant- manufacturer, which we have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he extent of Rs. 6,000/- + Rs. 24,400/-, we are not inclined to interfere in the quantum. Their appeals are accordingly rejected. All the four appeals are disposed of in the manner indicated above. - Ms. Archana Wadhwa, Shri M. Veeraiyan, JJ. None, for the Appellant. Shri K.J. Sanchis, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. All the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner of Central Excise Customs, Surat, confirming demand of duty against M/s. Montex Dyeing Printing Works along with imposition of personal penalty upon them. In addition, land, building, plant and machinery of the said firm have been confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anharlal admitted that his unit was engaged in the processing and clearance of the grey fabrics without recording them in the statutory records and without payment of duty. In his statement recorded on 12-4-95, the said partner deposed that he has almost cleared 4200 pcs of man-made fabrics totally valued at Rs. 79,69,415/- without Central Excise duty. Scrutiny of the seized documents further revealed that grey fabrics were being received by the said appellants from 49 merchant-manufacturers. As a result of the post seizure investigation, the statement of the 22 merchant-manufacturers (wherein complete addresses were available) were recorded and all of them agreed having sent grey fabrics to the appellants for processing and receiving the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en if the receipt of the grey fabrics is admitted, the same is not sufficient to show that the fabrics were processed and cleared clandestinely. They submitted that the factory was being visited by the officers and audit party regulary, who never detected any illegal activity on their part. The various merchant-manufacturers also filed a reply contending that they cannot be penalized for the evasison of duty by M/s. Montex Dyeing Printing Works. 8. The above arguments were not accepted by the Commissioner who dealt with the same in an effective manner. Accordingly, the demands were confirmed and the penalties imposed. Hence the present appeals. 9. After giving our careful consideration to the ground of appeals reaised by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of six days, has not been accepted by the adjudicating authority on the ground that there is no justification for this delay of six days. We find that apart from the above, the said statements contained plethora of the facts, which are in the knowledge of the deponents only. The said facts as revealed by the partner has been further corroborated from the entries made in the kachcha/pakka grey fabrics challans and in the note books. As such it has to be concluded that the retraction was only mechanical and has no effect on the admissibility of the statement as an evidence. 11. No doubt, it is well settled law that the clandestine removal charges are required to be proved by production of sufficient and tangible evidence. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to prove clandestine manufacture and removal of excisable goods. The appellants claim that corroboration in the shape of installed capacity, electricity consumption, labour employeed etc., has not come on record, does not convince us inasmuch as it is the sufficiency of evidences on record which has to be considered and the Revenue cannot be expected to prove its case by producing direct evidence which would rarely be forthcoming. It is not necessary that the case of the clandestine removal must always be proved by referring to electricity consumption or installed capacity or labour employeed etc. In the present case, we find that M/s. Montex Dyeing Printing Works is not disputing the recovery of challans/note books from its premises. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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