Substantial evidence needed to prove allegation of non-re-warehousing of goods

Faizan Texturising Vs C.C.E. Bharuch (CESTAT Ahmedabad) Facts-The appellant is a 100% EOU engaged in the manufacture of Polyester Texturised Yarn and Polyester Twisted Yarn. Their factory was visited by the officers on 21.04.2003, who conducted various checks and verifications. As a result, shortage of 7618 kg. imported raw material viz. “Bright Polyester Spin Draw Yarn” was detected. Shri Altaf Aman Bagad Partner of the appellant unit, in his statement recorded on 21-04-2003 confessed that short found goods stand cleared by them without payment of duty to M/s H N Textiles, Surat. On the b...