TMI Blog2015 (10) TMI 1947X X X X Extracts X X X X X X X X Extracts X X X X ..... same has put an end to the investigations and does not carry the matter for further investigation. Though the confessionals statement may be the starting point of investigations but in view of the other evidence available on record and in the absence of the other evidence indicating, clandestine removal, the same cannot be made the sole basis for deciding against the assessee. To the same effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who conducted physical stock taking of the finished goods as well as Cenvatable raw materials. As a result, shortages were detected in two types of raw materials i.e. GI and Black Pipes involving duty of ₹ 4,10,354/-. Statement of Shri Ramesh Singal, Director was recorded wherein he deposed that the same have been cleared by them without issuing any invoices. They also debited the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (Tri.-Del.)] as also in the case of CCE, Meerut-I v. Silvertone Papers Ltd. [2013 (287) E.L.T. 478 (Tri.-Del)]. It stand held that in the absence of concrete evidence leading towards clandestine activities, the said charges cannot be upheld against the assessee. It is also seen that the appellant disputed the factum of actual weighment and submitted that the same has been made on the basis of ey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of M/s. Tejwal Dyestuff Industries v. CCE, Ahmedabad [2007 (216) E.L.T. 310 (Tri.-Ahmd.)] has observed that the Revenue Officers, after recording of confessional statement believes that the same has put an end to the investigations and does not carry the matter for further investigation. Though the confessionals statement may be the starting point of investigations but in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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