TMI Blog2017 (5) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... Sheet did not constitute adequate evidence for clandestine removal. It should be based on positive evidence - appeal dismissed - decided against Revenue. - E/54/2008 & CO/66/2008 - F/75881/2017 - Dated:- 12-5-2017 - Shri P.K. Choudhary, Member (Judicial) Shri A.Roy, Suptd. (AR) for the Appellant Shri Arun Kanti Bhattacharjee, Advocate for the Respondent ORDER Per: Shri P. K. Choudhary 1. Revenue filed this appeal against the order of the Commissioner of Central Excise, Kolkata-IV, Commissionerate to the extent of the demand of ₹ 33,33,994.40 and imposition of penalty on Shri R.G.Agarwal, Director of the Respondent were dropped. The Respondent filed Cross-Objection with a request to dismiss the appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of the Respondent Company. I find form the record that no appeal was filed by the Revenue against Shri R.S. Agarwal and therefore, such prayer cannot be accepted. 4. The Commissioner of Central Excise in the case of demand of duty on 1295.77 MT of finished goods, observed as under: In the instant case, charges have been made in the show cause notice against the assessee that there is excess production and clearance of 1295.77 MT finished products in the audited Balance Sheet in comparison with that declared in the Statutory Central Excise Returns (ER-I) in 2002-03. Mr. A.K.Poddar, Accountant of the assessee's company, also confessed the fact of difference in 2002-03, so observed by the Central Excise Officers and stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice as to the difference in the value as declared between the Balance Sheet and AR-1 Return of 2002-03 accepting the excess quantity of 1295.77 MT of finished goods. Hence, I do not find any merit in the appeal of the Revenue. The Tribunal in the case of NSP Electronics Ltd. vs. Commissioner of C.Ex., Bangalore[2010(262) E.L.T. 604 (Tri.-Bang.)] observed that entries in the Balance Sheet did not constitute adequate evidence for clandestine removal. It should be based on positive evidence. In the case of Industrial Filter Fabrics Pvt. Ltd. Vs. Commr. Of C.Ex., Indore [2014(307)E.L.T. 131 (Tri.-Del.)] held as under :- 5. The entire case of the Revenue is based upon the audit objection, which is based on the comparison ..... X X X X Extracts X X X X X X X X Extracts X X X X
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