2013 (9) TMI 721

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..... of TPR/PVC soles for footwear. They had engaged one contractor, namely M/s. Flyjack Logistics, Chennai, for keeping inventory of the raw material, material in process and also for keeping accounts of finished goods dispatched to their Chennai office. Revenue found certain records maintained by the contractor for the period 1.4.2007 to 14.8.2007. It is noticed that the quantity of finished goods p .....

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..... s that Revenue has taken the figures of 1.4.2007 to 14.8.2007 only whereas if the two registers namely register maintained by the contractor and the RG-I register are compared for the period April 2007 to December 2007, the quantities accounted in both the registers match with little difference and therefore the case made out by the Revenue is not maintainable because Revenue could not have chosen .....

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..... rials in process and on finished goods up to that date has to be treated on a different footing as compared to such material of subsequent period. He further submits that in cases of clandestine removal it is not the number of pieces of evidence that matters but it is the quality of the evidence that matters. In this case, the record relied upon is a record maintained by the contractor of the appl .....

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