TMI Blog2000 (8) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... f the CETA. On surprise visit to their unit the discrepancies/irregularities in the stock of final products were discovered. The clandestine removal of the goods was also detected. They were accordingly served with show cause notice dated 30-4-1993 by the Collector of Central Excise on the allegations that there was clandestine removal of 76 packets of spun yarn and 66 of glass wool without payment of duty by them on 8-6-1992 and 9-5-1992 respectively and that they also cleared waste and scrap of glass wool weighting 3548.00 kg. without payment of duty. 4.This notice was contested by the appellants. In reply they denied the clandestine removal of 76 packets of spun yarn and 66 packets of glass wool without payment of duty by them. They al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in the loading book and outward gate register which were seized at the time of raid from the premises of the appellants. The correctness of the entries in these registers remained undisputed before the adjudicating authority as none on behalf of the appellants appeard to state that these entries were wrong or incorrect. The entries in these registers had been rightly relied upon by the adjudicating authority for holding the clandestine removal of 76 packets of spun yarn by the appellants from the factory premises without payment of duty as the same were made by their own officials. 9.No doubt, the appellants took the stand before the adjudicating authority that 76 packets of spun yarn were of rejected goods but failed to substantiate t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouch about the correctness of the same by putting up appearance before adjudicating authority. 10.Similarly, the second charge relating to the clandestine removal of 37 packets of glass wool by the appellants without payment of duty, rests on the entries found in the loading book and outward gate register maintained by the appellants. The defence taken up by them before the adjudicating authority was that as per GP 1 Nos. 1293 and 1294 both dated 9-5-1992 they cleared only 1277.47 sq. mts. of glass wool which was initially packed in 84 packets and later on was repacked in 121 packets and on that account loading of 121 packets was recorded in the loading book as well as in outward gate register. But they failed to substantiate this defence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of private note book maintained by the labourers containing unauthenticated entries for establishing the clandestine removal of the goods by the manufacturer without corroboration from other evidence. In the second case, the clandestine removal of the goods from the factory located in Uttar Pradesh, for Calcutta through same truck on 10-2-1993 and 11-2-1993 was sought to be proved only from the inward/outward register but the same was held to be not proved, as no enquiry from the truck owner, the sales tax check posts etc. was made. In the third case, some documents were recovered from the transporters and on that basis the charge of clandestine removal of the goods was levied against the assessee, but the same was held to be not proved fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. But admittedly they did not pay any duty. 13.The ratio of the law laid down in Balaji Enterprises v. CCE, 1997 (92) E.L.T. 3, Union of India v. Indian Aluminium Co. Ltd., 1995 (77) E.L.T. 268, Modi Rubber, 1987 (29) E.L.T. 502 and Finolex Cables, 1996 (86) E.L.T. 418 referred by the appellants in their written submissions to the effect that unless specified in the schedule to the CETA, the waste of any excisable goods cannot be said to be excisable, in order to support their version that the waste and scrap of glass wool having been not specifically mentioned under any Tariff Entry of the Schedule to the CETA is not excisable, is not attracted to the facts of the present case, as the appellants own Accounts Officer did not dispute, ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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