9911796707
TMI Blog2002 (11) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed the demands on the allegation of clandestine manufacture and removal of cotton yarns of 26's, 34's and 40's counts. On the visit to the factory premises and on checking of the account books, stock, etc. the officers found that on certain dates the figures of cotton yarn production found in the production slips did not match the figures of the gate pass of those days. Solely on this basis proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not contain their signature. They were illiterate persons and they did not know yarn was dispatched under 96E on sale basis and his entries cannot be taken as authentic ones insofar as the entries made in gate out register is concerned. With regard to particulars noted in the production slip it was submitted that the employees had inflated/unreal particulars without blowing the consequence. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the gate. However it is the department's own case as recorded in Order-in-Original that on physical verification of stock they found that all the stocks were in order. The consignees were also examined and nothing incriminating was found from their statement. The appellant clearly explained as to how the production slip was maintained by the illiterate staff and supervisors. They also explained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of clandestine manufacture and removal of goods. This was held in the case of Krishna Bottlers v. C.C.E. as reported in 1999 (32) RLT 845 which followed the earlier judgment of the Tribunal on the aspect of private registry and chit not being a piece of evidence in the case of Kashmir Vanaspati (P) Ltd. v. CCE as reported in 1989 (39) E.L.T. 655. In an identical matter the Tribunal in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o any private party. The invoices of the consignee tallied with the register. The revenue has not been able to collect evidence of excess manufacture and sale without payment of duty. The two pieces of evidence are not sufficient for supporting the allegation of clandestine manufacture and removal of the goods without payment of duty. In that view of the matter the impugned order is set aside by a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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