TMI Blog2005 (9) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) in the impugned order set aside the demand which was confirmed by the adjudicating authority on the basis of entries made in few notebooks i.e. analysis report and dispatch book of laboratory, recovered from the premises of the respondent. The Commissioner (Appeals) in the impugned order held that this private record is meant only for internal movement of goods. 2. This order is cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ingots mentioned in record prepared by Shri Om Parkash are much more than the ingots on which duty has been paid. The differential duty was confirmed by the adjudicating authority on the basis of ingots shown to be dispatched in the record maintained by Shri Om Parkash. The contention is that in view of this statement the impugned order is not sustainable. 3. The contention of the respondent i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE reported in 2000 (126) E.L.T. 1079. (2) Emmtex Synthetics Ltd. v. CCE reported in 2003 (151) E.L.T. 170. 4. In this case, the show cause notice was issued demanding duty in respect of the ingots cleared without payment of duty. The Revenue is relying upon statement of Shri Om Parkash and analysis report and the statement of storekeeper and statement of Shri B.L. Sihag, Works Manager. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though it may relates to the dispatch of the goods whether the goods were cleared without payment of duty is not proved on record. Further the chemist in his statement pointed out certain entries where the goods were shown to be dispatched but actually not dispatch has been made. The Tribunal in case law relied upon by the respondent held that the charge of clandestine removal is to be required t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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