9911796707
TMI Blog2007 (1) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... facts on record, the appellants are engaged in the manufacture of Resin Coated Sand falling under Chapter 68 of Central Excise Tariff Act, 1985 in their factor located at Shinoli, District Kolhapur. The factory was visited by the Central Excise Officers on 18-10-2003 and 19-10-2003, who conducted various checks and verifications. During scrutiny of documents, the officers laid their hands on a register maintained by the driver of the truck showing inward/outward entries. On comparison of the same with the statutory documents, they were found not to be tallying with the clearance invoices. The said register along with other incriminating documents was seized by the officers under panchnama dated 19-10-2003. 3. During the course of furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs i.e. M/s. Saroj Castings. M/s. Saroj Iron, and M/s. Mahalaxmi and maintained that all the clearances were being made under the Central Excise invoice. 5. Statement of proprietor of M/s. YCP Industries, Belgaum was recorded to the effect that they are manufacturing resin coated sand and CI castings in their factory and are also getting the work done from the appellant's company on job work basis. It was also stated that the raw materials i.e. sand and resin/hardener, purchased by them were being sent directly to the appellant's company. 6. The proprietor of the appellant's company denied any knowledge about the maintenance of inward/outward register by the driver. He submitted that the register maintained by Shri Dalvi, cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitial statements of various persons recorded during the course of investigation. Apart from the entries in the said register, no other evidence has been produced by the revenue to show the clandestine manufacture of the goods. It is recorded in the impugned order that the entries in the said register disclosed the name of the customers, to whom the goods were being supplied. However, in spite of that, no efforts have made by the revenue to contact the said customers, who have allegedly received the clandestinely removed final products and to record their statements. It is well settled law that finding of clandestine removal cannot be arrived at on the basis of the private records maintained by one of the employees of the assessee (in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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