2008 (7) TMI 216

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....g the search of the factory premises of the respondent M/s. Shree Laxmi Steel Rolling Mills on 24-1-2006, Central Excise officers recovered some loose chits containing details of sales and clearances of finished goods. On the basis of the loose chits recovered during the search and the statement of the partner Shri S.C. Mehta, the officers made out a case of clandestine removal of M.S. rectangular....

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....he department has proved illicit removal of finished goods by the respondent. What is required to be proved is preponderance of probability and as held by Hon'ble Supreme Court in Bhoormull [1983 (13) E.L.T. 1546 (S.C.)] case, department is not required to prove the case with mathematical precision. He also cited the decision of CESTAT in CCE, Ludhinna v. Shatabdi Cement (P) Ltd. [2007 (217) E.L.T....

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....ils Pvt. Ltd. - 2008 (222) E.L.T. A77 (S.C.), in support of his contention that demand was not sustainable on the basis of the entries in the loose sheet or private notebook. He also cited the decision of the Tribunal in the case of ST. Texturiser  v. CCL, Surat - 2006 (200) E.L.T. 234, wherein it was held that the entries in rough register cannot made sole basis for arriving at finding of cl....