TMI Blog2005 (9) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. 2. Shri Banerjee, learned Advocate for the appellant-company, submits that the Joint Commissioner of Central Excise (Technical), Kolkata-I Commissionerate has observed in his Order that in present case, the Investigating Officer has not established any specific evidence of sale of alleged clandestinely cleared goods. They have also not produced any evidence to identify any alleged purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Central Excise v. Velavan Spinning Mills reported in 2004 (167) E.L.T. 91; (iv) Tijiya Steel (P) Ltd. v. C.C.Ex. reported in 2005 (185) E.L.T. 425 (vide C.E.S.T.A.T. Order No. A-1/KOL/2004, dated 7-1-2005). He submits that in present case, the allegation of clandestine removal of biscuits is based on the Annexure-C to the Notice, and it would appear from the said Annexure that the calc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd . Total value of clearance : West Bengal Rs. 31,59,117 = 00 Outside W.B. Rs. 61,83,406 = 00 Assessable value + CE duty Rs. 27,76,025.48 -do- Rs. 59,45,582.69 Ass. Value Rs. 25,70,394 = 00 -do- Rs. 55,05,169 = 00 Tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of preponderance of probabilities. In the present case, the only available document is a private document, which is not supported by any other evidence. However, I observe that the private books and some statements relied upon by the Revenue are not sufficient for establishing the charge of clandestine removal of the goods. Similar view was expressed in the case of CCE v. Velavan Spinn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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