TMI Blog2007 (2) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... y the order passed by the Commissioner (Appeals) the Revenue has filed the present appeal. I have heard Shri K.J. Sanchej, learned D.R. appearing for the Revenue and Ms. Shilpa Dave, learned Advocate for the respondents. 2. The respondents are engaged in the manufacture of paper based decorative laminated sheet and industrial laminated sheet. Their factory was visited by the Central Excise offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the staff. As regards the difference between the entries in the said register and RG-1, he deposed that the same might have been cleared from the unit without accounting in RG-1 and without preparing Central Excise invoices. 3. On the above basis, proceedings were initiated against the respondents for recovery of duty of Rs. 1,23,321/- B.E.D. and Rs. 2,466/- Education CESS. The said procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that mere diary and note book and the statement on the day of seizure is not sufficient to prove the clandestine removal in absence of any other material/tangible evidence as the Tribunal repeatedly held that clandestine clearance require absolute and beyond doubt evidence. 4. After considering the submissions made by both sides and after going through the submissions made by both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has, further, statement that he was not able to explain reasons for the same as his daughter is seriously ill and bed ridden and he was not attending factory regularly. As such it is clear from the above statement that there was no admission on the part of the Director and he only expressed possibility of clearance of goods without payment of duty, as he was not attending factory regularly on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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