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TMI Blog2016 (9) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... oms & Central Excise, Noida, and therefore, they are taken up together for decision. 2. The brief facts of the case are that M/s Super Cassettes Industries Ltd. were engaged in the manufacture of blank and recorded audio cassettes, audio CDs, Video CDs etc. and were registered with Central Excise Department. On the basis of search, conducted on 30th June, 2003 and 1st July, 2003 and subsequent investigations, M/s Super Cassettes Industries Ltd. were issued with a show cause notice bearing No. C. No.IV-CE(9) CP/72/03/1463 dated 13.08.2004. During the raid, the Investigating Officers found certain loose papers, sheets and slips in the possession of various functionaries of the manufacturing company and to know the contends written on the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment about the details on the loose slips being that related to proceeds of goods cleared clandestinely without payment of duty and that the show cause notice was based on the presumption about the figures mentioned on the loose sheets to be one hundredth of the actual transactions value and also about the numbers mentioned on the slips to be connected to their dealers with whom they have regular transaction of duty paid and exempted goods. The Original Authority has held that on the basis of statements the clandestine clearances were established and that on the basis of the fact that during the course of investigation the noticee could not explain entries made on loose papers recovered from the room of Shri Ved Chanana who was the respons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... landestinely, but no details of goods provided in correspondence with the department. (c) No evidence of any transaction in manufactured goods even in enquiries conducted by the deptt., hence demand is based on presumption and assumptions. (d) Private records/rough papers, loose slips do not lead to any conclusions or even any link to any goods manufactured by the appellant. (e) No detail of goods manufactured, date of manufacture, quantity of goods manufactured, value of such goods manufactured and duty leviable on such goods manufactured and duty leviable on such goods manufactured and the duty leviable on such goods could be specified by Revenue hence demand is liable to be set aside. (f) Appellants manufacture excisable as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from any of the dealers about the correctness of the entries in the Diary/loose papers. 4. The learned Counsel for the appellants contended that in the entire investigation there has been no admission, by any of the functionaries that the data available on the said loose slips indicated the clandestine clearances of dutiable goods without payment of duty. There is no admission on behalf of any of the customers that they have ever received any goods cleared clandestinely, without payment of duty. The presumption that the figures on the loose slips were one hundredth of the actual figures is only a presumption, and there is no evidence on record to indicate that the data given on the loose slips was related to clearances of clandestine goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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