9911796707
TMI Blog2005 (1) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... It has been held in all the cited cases which are extracted above that for confirming demands of clandestine manufacture and its clearance, the department has to produce corroborative evidence with regard to the purchase of raw material and manufacture of final goods and removal of the same clandestinely. Except the packing slips and the private registers maintained by the ship supervisors/operators, there is no other evidence on record. There are no statements to corroborate the receipt of raw material and manufacture of the goods. The department ought to have examined the use of excess electricity, which would have established to some extent the allegations. It is well laid down that private registers and slips maintained by the shift su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed based on private registers maintained by the workmen and the supervisors. As there is no corroborative evidence, the demands cannot be confirmed. He submits that the Tribunal, in a large number of cases, has set aside the confirmation of demands on similar facts and circumstances. He filed a detailed list of the said cases, which is reproduced herein below : CITATIONS IN SUPPORT 1. [2002 (140) E.L.T. 187 (T)] = In Final Order Nos. 1547 1548/2001, dated 6-9-2001 M/s. TGL Poshak Corporation, Hyderabad v. CCE, Hyderabad Clandestine removal alleged on the basis of private registers maintained by supervisors cannot be established. 2. 1998 (97) E.L.T. 74 (Tribunal) Krishna . Co. v. Collector of Central Excise, Jaipur Clandestine removal of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1(Tri. - Del.) Kalvert Foods India (P) Ltd. v. Commissioner of Central Excise, Mumbai Clandestine removal - Relevant documents in respect of goods loaded in tempo, in factory premises - Confiscation of tempo and goods set aside. 9. 2004 (165) E.L.T. 280 (Jhar.) Commissioner of Central Excise v. TELCO Assessee not liable the interest on duty determined and payable for the period before section applicable. 10. 2003 (160) E.L.T. 956 (G.O.I.) Shri. Dinesh Kacker, Joint Secretary In Re: Sweta Exports Demand - Penal interest under Section 11AB not leviable where alleged offence and removal of goods takes place prior to introduction of the section, irrespective of the date of passing of adjudication of case. 11. Board s circular No. 655/46/2002-C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to the excess use of electricity, which are the primary factors for the purpose of confirming demands on clandestine manufacture and clearance of final goods. The Revenue has not examined any purchasers of these goods nor they have examined the shift supervisors/operators who are said to have maintained private records and cleared the clandestinely manufactured goods. There is no evidence of receipt of funds. It has been held in all the cited cases which are extracted above that for confirming demands of clandestine manufacture and its clearance, the department has to produce corroborative evidence with regard to the purchase of raw material and manufacture of final goods and removal of the same clandestinely. Except the packing slips ..... X X X X Extracts X X X X X X X X Extracts X X X X
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