2011 (3) TMI 1096

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..... ing such clandestine removals - Held that:- As the merchant manufacturers, who had sent the grey fabrics also admitted in their statements recorded during the course of investigation having received the processed fabrics without the cover of any Central Excise invoices and without payment of duty of excise - Therefore, find that the appellant have not been able to make out a good prima facie case .....

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..... y was visited by the Central Excise officers in Nov 2002, who conducted various checks and verifications. As a result, some kacha delivery challans were recovered from the office premises. On being interrogated, appellant s representative admitted that the said delivery challans reflected the clandestine removal of processed fabrics, on which no duty was paid. 3. During the course of further i .....

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