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TMI Blog2005 (9) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : S.L. Peeran, Member (J) (Oral)]. These appeals arise from O-I-O No. 18/2004, dated 10-12-2004 passed by the Commissioner of Central Excise, Bangalore holding that assessee had cleared excisable goods clandestinely under the guise of Rule 173H. He has rejected the evidence produced by the assessee to show that they had repaired and cleared the fulcrum springs, diaphrag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced by the appellants such as (a) Form V registers (b) Reprocessed invoice copies. The Commissioner has not given any reason as to why these documents are not acceptable despite clear directions by the Tribunal for reconsideration. He has proceeded on a different premise inasmuch as, has found fault with the assessee not producing batch movement cards. Therefore, he has held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion felt the need to rely upon certain private documents and in the present case, the Batch Movement Register, then nothing prevented the investigation officer to seize these records and put the evidence if available against the assessee on the charge of clandestine removal of the springs. There is no evidence worth any name to show that the assessee have utilized excess inputs and there was short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sbelieve and reject the evidence. Reasons have not been properly given by the Revenue for rejecting the evidence. The mere fact that the assessee did not produce some private register is no ground to hold that there was clearance of goods clandestinely in absence of any supportive evidence. The Commissioner has proceeded on the basis of presumptions and assumptions. There is no merit in the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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