In case of clandestine removal, Department not required to establish with clear evidence as assessee deliberately destroyed records and preponderant of evidence is sufficient

 Brief Facts of the case: The officers of Headquarters (Preventive) of Central Excise Commissioner ate, Coimbatore conducted a road check on 06.03.2001 and intercepted one Matador van bearing registration No. TN 27 E 1854 proceeding from Bhawani to Erode found carrying 11069.30 mtrs. of dyed cotton woven fabrics without valid documents. The said fabrics valued at Rs.2,49,059/- were seized on the reasonable belief that the same were processed and cleared clandestinely without payment of duty and without central excise documents by the respondent and the van was also seized. Officers conducted ...