2004 (3) TMI 564

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..... se out of the order of Commissioner (Appeals) who in the impugned order confirmed duty demanded by the lower authority amounting to Rs. 1,06,176/-. 2. The appellant is a manufacturer of Texturised Synthetic Yarn falling under Chapter Heading No. 5402 of CETA. A comparison of clearances of their product in 94-95 shown in the excise records with those shown in the balance sheet of the appellant fo .....

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..... goods compared to the one shown in the excise records. I observe that such a discrepancy is enough to raise an initial presumption against the assessee. By doing so the Department shifts the burden on to the assessee to prove that the goods involved are not produced and removed without payment of duty. In the present case an allegation of clandestine removal is made against the appellant. He could .....

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