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TMI Blog2015 (10) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... various parties without cover of invoices. There are two parties, who confirmed the receipt of the goods without invoice. The Director of the appellant company accepted in his statement clandestine removal of the goods. I find that the lower authorities had given detail finding on the clandestine removal of the goods. Hence, there is no merit in the submission of the learned advocate. However, I f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Officers visited the appellant s factory and found shortage of finished goods and also recovered some private records. On the basis of which, it has been alleged that the appellant cleared the goods clandestinely. It was admitted by the appellants that the goods were cleared without payment of Central Excise Duty. The said officers recorded the statements of Shri Mahendrabhai Jadavbhai Kotha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and dismissed the appeals filed by the appellant. 3. The main contention of the Learned Advocate for the appellant is that the clandestine removal of goods cannot be established, merely on the basis of the statements of transporters. He further submits that the statement of the Director relied upon, being inculpatory in nature and therefore, the said statement cannot be accepted. He further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords, I find that the three transporters namely M/s. Saurashtra Carrying Corporation, M/s. Jay Gujarat Goods Carrier, and M/s. Madhuvan Roadways accepted transporting of the goods to various parties without cover of invoices. There are two parties, who confirmed the receipt of the goods without invoice. The Director of the appellant company accepted in his statement clandestine removal of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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