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TMI Blog2018 (7) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... seizure of clandestinely removed finished goods or seizure of any cash of clandestine transaction involved in such suspected clandestine clearance. A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods - appeal allowed - decided in favor of appellant. - Appeal No. E/641/2008 - FO/76200/2018 - Dated:- 16-5-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri B.N.Das, Consultant for the Appellant (s) Shri H.S.Abedin, AC(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary The appellant is engaged in manufacture of Resin Powder and Hardener classifiable under Chapter 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly contended that no allegation of clandestine clearance/removal of excise goods can be made on the basis of such monthly reports which is an internal report prepared by the factory staff and sent to the management. 3. Ld. DR appearing on behalf of the respondent Revenue reiterates the order of the Adjudicating Authority. 4. Heard both sides and perused the appeal records. 5. We find that the allegation of clandestine clearance was based on the basis of one monthly report prepared by the staff of the appellant company and marked as Monthly Production Report of Hyde Road Dryer Plant . It is the case of the appellants that the report found by the officers conducting EA-2000 Audit was the only basis to form the allegation of clan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. We find that no such spot memo was issued to the appellant to clarify/explain the apparent discrepancies. However, we find that the alleged Monthly Production Report of Hyde Road Dryer Plant is nothing but a combined report of Allied Resins Chemicals Ltd. and AAREM Chemicals Pvt. Ltd., a sister concern of the appellant and located adjacent to the appellant s unit and engaged in the manufacture of resin powder and hardener. Reconciliation statement was produced explaining that if the ER-1 reports of both the units were clubbed together, it would reveal that there is no discrepancy what so ever. We find that the entire case has been made on the basis of appellant s private documents and the same are not supported by any corrobora ..... X X X X Extracts X X X X X X X X Extracts X X X X
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