TMI Blog2007 (4) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... maintained at the security room by watchman of the unit, it was found that some of the entries did not tally with the entries made in statutory record. Statement of security watchman was recorded wherein he mentioned that the said inward and outward register was being maintained by him, showing the details of the goods cleared with quantity, date, tempo/truck number and time of dispatch. Director of the said company, in his statement agreed that the details in the outward register were in respect of the goods cleared from the unit. However, the said statement was subsequently retracted on 17.10.97. 2. Proceedings initiated on above facts resulted in passing of an order by the Astt. Commissioner confirming demand of duty of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEGAT in many judgments has held that private note books cannot be conclusive evidence for confirmation of clandestine removal, relying on the following: (i) 2003 (151) ELT 170 (T) - Emtex Synthetics Ltd. Vs. CCE; (ii) 2002 (141) ELT 676 (T) - Sri Jayajothi Co. Ltd. Vs. CCE (e) the private note books contained the details of destination. If the details of destination where the goods were removed without payment of duty were available with the C.Ex. Department, they could have visited and recorded the statement of the customers but the department has not taken pain to visit the place and record the statement of the customers and out-rightly alleged about clandestine removal. Therefore, the Department have not sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove. 4. Learned advocate Shri Devan Parikh appearing for the appellant submits that all the entries in the inward register tallied with the record maintained by them. As such, he submits that there is no proof of extra raw material for use in the alleged clandestine manufacture and removal of the goods. He submits that Revenue has not conducted any further investigation to find out the fact of clandestine removal. All the relevant particulars like name of the parties, vehicle number etc. were available in the outward register and could have been verified by the Revenue. He further submits that in some cases, vehicle numbers are of tempos which are not capable of carrying the number of bags specified against them. In any case, by r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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