2007 (6) TMI 477

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Respondent. [Order]. -  The appellant is engaged in the manufacture of P&P medicaments falling under heading No. 3003.10 of Central Excise Tariff Act, 1985. The factory was visited by Central Excise officers on 31-3-1998 and as a result of verifications conducted by them, certain quantities of final product as also modvatable raw materials was found short. Statement of Shri B.H. Pat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and removal of goods. Statement of Shri B.H. Patel recorded on the spot is only to the fact that such shortages stand admitted by him. There is no such admission in that statement that the goods found short stands removed by them without payment of duty. As such, I find that there is, virtually, no evidence on record to establish the fact of clandestine removal, onus for which lies upon the Revenu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X