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TMI Blog2011 (9) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... uring copper tubes, copper ingots, copper flats etc. Shri Paresh Shivlal Shah is the director of the 1st appellant and is 2nd appellant in this case. The factory of 1st appellant was visited on 10.02.06 and during the visit, 46 chits were found which contained details like date, consignee's name, destination, description of the goods, weight, number of pieces and bundles, signature of person who s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact of manufacture and clandestine removal initially and did not retract statement at any stage, in reply to Show Cause Notice, he had submitted that contention in the Show Cause Notice that the chits cover the clandestine removal, is not correct. He has submitted in the reply to the Show Cause Notice that said chits were produced by concerned person only to record the clearance within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sharadha Forge Pvt.Ltd. Vs CCE Rajkot 2005 (179) ELT 336 (Tri-Mum) to submit that in cases like this, the demand cannot be sustained and no penalty can be imposed. 4. On the other hand, the ld.SDR submits that what was admitted need not be proved and in this case, the Managing Director has clearly admitted clandestine removal. Further, he also relies on the decision in the case of Shalini Ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment had a better case since what was recovered was private register and author was known (it could be Shri J.D. Patel) and there was a difference in the stock found. Moreover, in that case, addresses of customers were not given by the assessee. In this case, the assessee had given the addresses of 4 customers which also the Revenue failed to investigate. Under these circumstances, I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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