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Commissioner of Central Excise, Raipur Versus M/s. Heliwal Polypackers Pvt Ltd.

2016 (340) E.L.T. 204 (Tri. - Del.) - Clandestine manufacture and removal of goods - HDPE /PPE bags - Held that : - It goes without saying that the onus to proof clandestine manufacture and removal of final product is placed heavily on the Revenue and is required to be discharged by production of sufficient, tangible and positive evidence. The allegation of clandestine removal cannot be upheld on the basis of mere entries made in certain private records recovered from the security gate of the fa .....

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rchana Wadhwa, Member (Judicial) And V Padmanabhan, Member (Technical). Shri G R Singh, DR for the Appellant. ORDER Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri G R Singh, learned DR appearing for the Revenue. Nobody appeared for the respondent. 3. As per facts on record, the respondents are engaged in the manufacture of HDPE /PPE bags falling under Chapter 39 of the Central Excise Tariff and duri .....

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ining such shortages. Subsequent investigations were made, based upon the recovery of a notebook titled Goods outgoing and incoming goods recovered from the security staff posted at the factory gate of the assessee. Based upon the evidence collected during further investigations, proceedings were initiated against the respondents by alleging clandestine manufacture and clearance of their final product and demanding duty of ₹ 33,89,149/-. Notice also proposed imposition of penalties. The sa .....

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ply of raw material and receipient of final products, as also from the transporters etc. have failed to corroborate the allegation with requisite evidence so as to uphold the finding of clandestine removal. As such, by referring to various decisions of the Tribunal wherein it was held that the entries made in a private notebook, in the absence of credible corroborative evidence, are not sufficient to sustain the charge of clandestine removal, set aside the order of original adjudicating authorit .....

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