TMI Blog2016 (5) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... emises and/or with the buyers of such ingots. The whole investigation in the case refers to only single source of evidence namely the transporters record confirming by the proprietors of such transport companies without any sort of corroboration from any other source. It is seen that in the present case there is not even an enquiry to bring out any collaboration so that the evidence can point out preponderance of probability of such possible clandestine removal by the appellant. This is not a case of various evidences if not conclusively establishing, at least pointing out a serious probability of clandestine removal of excisable goods. As already noted that the Departmental enquiry did not even cross the preliminary stage and stopped w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand only on the basis of some entries recorded in the documents seized from the premises transporters without any corroboration of any kind. There is no enquiry regarding procurement of raw material, electricity consumption clandestine manufacture or clearance of these items from the appellants manufacturing unit. Further, no enquiry has been conducted for corroboration with the buyers of the finished goods or the drivers of the vehicles. Though the officers recovered various documents like bilty book, daily report, lorry receipt etc., while demanding duty they relied on only certain documents. Such selective inference without collaboration cannot support a serous charge of clandestine removal of excisable goods. The learned Counsel also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that such presumptive conclusion based solely on private record maintained by transporters cannot be the basis for demanding Central Excise duty from the manufacturer. As forcefully contended by the appellant it is not clear as to why no verification was attempted for corroboration either with the appellants records of premises and/or with the buyers of such ingots. The whole investigation in the case refers to only single source of evidence namely the transporters record confirming by the proprietors of such transport companies without any sort of corroboration from any other source. The impugned order relies on Hon ble Supreme Court s decision in D. Bhoormull vs. CCE reported in 1983 (13) (SC) E.L.T. 1546 (S.C.) to state that the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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