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TMI Blog2008 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... oval of gutka without payment of duty – Director, Accountant and the Production Supervisor of the Assessee admitted that the loose sheets reflected removal of goods from the factory in a clandestine manner – Order of lower authorities holding clandestine removal is correct – assessee’s petition dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... ercepted by the Anti Evasion Branch of Central Excise, New Delhi on 19th February, 2002. The goods were found to have been clandestinely removed by the Assessee. As a result of follow up investigation, the Revenue found certain loose sheets which, according to the Revenue, showed that there was systematic removal of gutka without payment of duty. 5. It has come on record that statements were reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. 8. Learned counsel for the Assessee has contended before us that there is nothing on record to suggest who had written the loose sheets and in the absence of this, the loose sheets cannot be used as incriminating evidence against the Assessee. 9. We find that this matter has been looked into all by the authorities below, who found that the loose sheets were maintained in a systematic and dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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