TMI Blog2002 (11) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... at it has clandestinely removed the goods manufactured by it and without payment of duty valuing about Rs. 8.39 lakhs and the notice also proposed to impose penalties etc. The notice also proposed to impose penalties on other noticees under Rule 209A. I am not concerned about the notices relating to the other persons. The main charge against the assessee was that the assessee has maintained the accounts of the number of the goods manufactured on the basis of private records. The synchronisation of the private records with statutory records has been mentioned at Annexure A1 and B1 annexed to the show cause notice (pages 150 and 154). The adjudicating authority at paragraph 38.10.1 at page 107 felt that there was sufficient evidence in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registers Sr. Nos. 2, 12, 13 of panchnama dated 10-5-90. There is no corroborative evidence to show the clandestine manufacture and removal from such excess receipt of the grey fabrics. Even the merchant manufacturers have denied in their statements that they sent the excess grey fabrics for processing to the Mills. Merely solely on the basis of these entries and in the absence of independent and corroborative evidence regarding the processes undertaken in no. of these Grey Fabrics the demand of duty based on the such entries are not sustainable. In this connection, the onus to prove the clandestine removal is on the department which has not been discharged." 4.The learned counsel states that the parameters mentioned above should have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hroff. It is true that both paragraphs i.e. the conclusion drawn at paragraph 38.10.1 and paragraph 38.9 may appear to be at loggerheads. To my mind it is not so. Whenever there is a charge of clandestine removal, it is impossible for the department to prove beyond reasonable doubt and with mathematical precision. The perpetrator of the misdemeanour is the only person who knows the various sins of actions and commissions. It is not possible for the third person like the department to find out the various misdeeds of the manufacturer. The adjudicating authority has confirmed the duty on the basis of synchronisation of the private records with the statutory records. What more evidence is required! According to him the burden shifts to the man ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
