2008 (8) TMI 259

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..... [Order per : S.S. Kang, Vice-President]. - Heard learned DR as none appeared on behalf of the respondents in spite of notice. Revenue filed these appeals against the order passed by the Commissioner (Appeals) whereby demand confirmed on the ground of clandestine removal of goods and penalties imposed on the respondents were set aside. 2. Brief facts of the case are that Continental Cement Co. is .....

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..... further investigation was conducted by the Revenue to find out excess production, regarding receipt of excess material, regarding despatch of particulars of the goods cleared without payment of duty, realization of sales proceeds of the goods in respect of goods cleared without payment of duty. The contention of Revenue is that parallel set of documents which were in the hand-writing of the Direc .....

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..... r. The quantity mentioned in the parallel set of documents are not reflected in the statutory record. The explanation given by the Director is that the report of hand-writing expert is biased is not based on any evidence. There is nothing on record to show that hand-writing expert is biased against the present respondents. In these circumstances as the private records show the clearance of goods w .....

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