2002 (6) TMI 140

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..... venue. 2. The issue relates to clandestine removal of goods. Shri Narasimha Murthy, JDR for the Revenue while reiterating the pleas taken in the grounds of appeal, particularly drew our attention to Para (iii) of the grounds of appeal which reads as under :- Para (iii) - "The learned Commissioner's finding that there ought to have been packing slips, invoices, transport documents, delivery chall .....

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..... have arrived at the conclusion that there was clandestine removal of the goods based upon the material available on record. 3. Heard Shri G. Sivadass, learned Advocate for the Respondents. He submitted that the very issue has come up for consideration before the Tribunal in a series of cases, particularly in the case of Parle Beverages Ltd. v. Commissioner of Central Excise, Mumbai-I reported in .....

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..... ment from M/s. PEL. Other corroborative evidence such as evidence of other inputs required for manufacture of aerated waters namely Sugar, Carbon dioxide being purchased and utilised in the manufacture of the final product during the period in dispute is required. There is no such corroborative evidence in the present case. There is also no evidence regarding higher electricity consumption. There .....

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