1999 (3) TMI 271

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed order demanded Central Excise duty of Rs. 16,891.20 and imposed a penalty of Rs. 10,000/- on the appellants. The allegation was that the appellants had cleared a consignment on 10-2-1993 of 81.60 M. Tonne of ALH without payment of duty. 2. Arguing the appeal, learned Counsel, Shri Ashok Sagar submits that the only material relied upon in the proceedings is an entry in the factory s Inward Out .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the demand without having any evidence to support their case. He also submitted that a charge of clandestine removal is required to be proved with positive evidence to that effect and cannot be sustained merely on unproved entry in a private record. 3. Shri T.A. Arunachalam, learned Departmental Representative submits that the Inward Outward Register of the appellants, being a document kept by t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar investigation has taken place at the hands of the Superintendent into the alleged non-duty paid clearance on 10-2-1993. 4. I have perused the records of the case and have considered the rival submissions. I find that apart from the entry in the Inward Outward Register there is no positive evidence to support the allegation of clandestine removal. Appellant s unit is located in Uttar Pradesh w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X