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

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