TMI Blog2004 (8) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... es considered the issues. It is found - 1.(a) Appellants, an assessee under the Central Excise Act, 1944 were having a factory in Rajkot which was visited by the officers in September, 1994 and conducted enquiries. 495 Nos. of connecting were found excess which was claimed as that days production. The officers also found two registers from the desk of the clerk concerned which contained the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-1996. (c) The Commissioner after examining and noting that the registers contain 'Bill No. date', on comparison with invoices, tally in some cases only while in some cases entries of the Bill No. date were not shown in these registers, concluded them to be showing actual clearances figures to depict actual production entries where no invoices could be connected were considered cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The claim on Modvat credit made, is not as per the actual figures, which indicate clandestine manufacture clearance. (h) He confirmed the duty demand of Rs. 6,96,245/- confiscated excess goods and gave redemption fine of Rs. 5000/- imposed penalty of Rs. 2 lakhs under 173Q on the assessee, Rs. 2 lakhs on the Director under Rule 209A. 2. (a) There is no material in the notice or and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicator, it cannot be upheld. (c) This tribunal in the case of Durga Trading Co., 2002 (148) E.L.T. 967 had held that charge of clandestine removal has to be based on concrete and tangible evidence not on inference involving unwarranted assumption. When reconciliation of sales and purchase bills is not achieved, inference could be drawn legally for clandestine removal and without p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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