9911796707
TMI Blog2012 (5) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides, I find that the respondents are engaged in the processing of grey man-made fabrics falling under Chapters 54 and 55 of Central Excise Tariff Act, 1985. Their factory was visited by Central Excise officers on 12-10-1993, the officers recovered one exercis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondents had processed the grey fabrics mentioned in the scribbling pads without their accountal in the central excise statutory records and cleared the same from their factory without payment of central excise duty. Demand of central excise duty of Rs. 3,24,377/- was confirmed against them by the original adjudicating authority. The appeal against the same was rejected by Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignificant features as occurring in the questioned writings stamped and marked Q1, Q1/1, Q1/2, Q2, Q2/1, Q2/2, Q3, Q3/1, Q4, Q4/1, Q4/2, Q5/1, Q6, Q6/1, Q6/2, could not be collectively accounted for from the supplied specimen writings marked S1 and S16 and as such it has not been possible to express any opinion regarding their authorship or otherwise." 4. As is seen from the above report, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f which stands relied upon by Commissioner (Appeals)], findings of clandestine removal cannot be upheld on the basis of private documents, without being corroborated by the independent evidences reflecting upon clandestine removal. In view of the above, I find no reasons to interfere in the impugned order of Commissioner (Appeals). The Revenue's appeal is accordingly rejected. (Pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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