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TMI Blog2005 (5) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Order No. 54/2000, dated 28-11-2000 passed by the Commissioner of Central Excise, Visakhapatnam 2. On scrutiny of the financial statements and other records, it was revealed that production figures shown in the Balance Sheets were not tallying with the Central Excise records. In fact, there was a difference of 22,017 number of tyres. On the basis of the investigation, Revenue came to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amakrishnappa, the learned JDR appeared for Revenue. 4. The learned Advocate urged that apart from the discrepancy between the Balance Sheet and the Central Excise records, there is no other corroborative evidence for any clandestine removal. Higher figures were shown in the Balance Sheet only for getting financial support from the banks. Moreover, the appellant unit is a defunct unit. The Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been held that demands raised solely on the basis of the statement furnished by the assessee to the banks are not sustainable. (iii) In the case of CCE, Patna v. Universal Polyethylene Industries - 2001 (130) E.L.T. 228 (Tri. - Kolkata), it has been held that the standard of proof in case of clandestine removal has to be on the basis of absolute proof and not on the basis of preponderence of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons for the same. According to him, the Company used to issue commercial invoices much before the sale. He has stated that the Central Excise figures represent the correct production and removal. However, the Commissioner has not accepted his explanation. No doubt, the irregular maintenance of records raises our suspicions. But it is difficult to sustain a case of clandestine removal merely on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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