TMI Blog2006 (10) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ut payment of duty for the period April - November 2002. The only evidence on which the demands have been confirmed is the security register maintained by private detective agent, who has been given the responsibility of maintaining the security of the factory. Revenue has not been able to get any admission from the staff of the appellants with regard to excess manufacture of goods and clearing the same clandestinely without payment of duty. There is no evidence of excess electricity consumption, receipt of excess raw materials and clearances through any transporters. There is also no evidence of any buyer having purchased the goods without payment of duty. The only evidence raised is pertaining to certain registers maintained by the privat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were removed without payment of duty and there was suppression of facts. It has been submitted that incriminating documents being the gate register is an authentic record maintained by the security officer and that should be sufficient to uphold the charge of clandestine removal. 4.These comments of the Commissioner are seriously opposed by the learned Counsel and refers to large number of judgments rendered by the Tribunal on the issue of clandestine removal. He summarises the ratio of the Tribunal judgments inasmuch as the mere private records are not sufficient to proof the clandestine removal. It is his submission that in the present case, the private records are also not relied but the security register maintained by private secur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Only one person Mr. Hussein Sab Kasim Sab Wakkund was on duty, his answers are also in assessee's favour. 5.We have carefully considered the submissions and find that the Commissioner has not brought in his written comments any clinching evidence to proof the charges of clandestine removal of sugar without payment of duty. For manufacture of sugar, the main ingredients are sugarcane besides certain other ingredients. The records were maintained in terms of RG1 register with regard to receipt of sugarcane. In order to show that there was excess production, the Revenue ought to have brought forthwith evidence pertaining to excess utilization of raw materials or excess manufacture of sugar or excess production of electricity. The Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 201) E.L.T. 250 (T) (vii) CCE v. Prashant Electrode - 2006 (196) E.L.T. 297 (T) 5.1We have also noticed that Tribunal in large number of judgments pertaining to clandestine removal have held that demands I is not sustainable if the Revenue has failed to produce clinching evidence. Some of the judgments noted in the stay order are: (i) TGL Poshak Corporation v. CC - 2002 (140) E.L.T. 187 (T) (ii) Dalmia Vinyls (P) Ltd. v. CCE - 2005 (192) E.L.T. 606 (T) (iii) Raam Tyres Ltd. v. CCE - 2005 (188) E.L.T. 408 (T) 5.2In view of lack of evidence and demands being barred by time, we are of the considered opinion that the impugned order is not sustainable and the same is set aside by allowing the appeals with consequential rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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