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TMI Blog2016 (4) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... ue? 2. Whether the Hon'ble CESTAT and the Commissioner of Central Excise, are right in holding that Register No.7 being a private record is not a sufficient evidence in the light of the fact that the Respondent has not maintained proper statutory record with an intention to evade payment of duty? 2. We have heard Mr.Jeevan J.Neeralgi, learned Counsel appearing for the appellant-Revenue. 3. We may record that the Tribunal while considering the aspects as to whether there was any clandestine removal of the goods or not, has observed at paragraphs-7 to 12 as under: "7. After appreciating the submissions made by both the sides, I find that the matter was remanded by the Tribunal with directions as contained in para 5 of the Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done. If the author of the entries made in the said private Register has not been examined by the investigating officers, the same proves fatal to the Revenue's case. 9. I also find that the Tribunal while remanding the matter had directed the adjudicating officer to allow the cross-examination of various persons whose statements were recorded. The adjudicating authority had, in compliance with the said directions of the Tribunal, issued summons to various deponents of the statements, who did not appear for the same. As such, he has proceeded to examine the said statements. The adjudicating authority has recorded that the said statements of the holder of bank account, counting clerk, despatch clerk and contractor, etc., are not incul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voices were rib bars of 8 mm and 25mm whereas the goods being manufactured by them were from 10 - 20 mm and they do not have machinery to manufacture the said goods. In the absence of any evidence to rebut the above findings of the Commissioner, I find no reasons to interfere in the same. 11. Further, the adjudicating authority has also examined the consumption of power during the relevant period and recorded that the same were high during the relevant period on account of installation of an induction furnace. In the absence of any other evidence to show that the high power consumption was on account of excess manufacture of goods, he has come to a finding that there is not even preponderance of probabilities as regards the excess manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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