record during the course of investigation are as follows:
(i) Certain small scribbling note pads said to contain the details of goods removed without payment ... Shri R. Jawahar, Commercial Manager of the assessee, he deposed that these scribbling pads contain the details of the ingots removed without payment of duty
Vehicle Driver (i) Handwritten notes, obscure and indecipherable
MT Copy scribblings. No extract thereof or page
SSIL, [see pp.39, reference provided within ... Cash Book (i) Handwritten notes, obscure and indecipherable
seized from scribblings. No extract thereof or page
Satyam Road reference provided within the RUD to show
Vehicle Driver (i) Handwritten notes, obscure and indecipherable
MT Copy scribblings. No extract thereof or page
SSIL, [see pp.39, reference provided within ... Cash Book (i) Handwritten notes, obscure and indecipherable
seized from scribblings. No extract thereof or page
Satyam Road reference provided within the RUD to show
Vehicle Driver (i) Handwritten notes, obscure and indecipherable
MT Copy scribblings. No extract thereof or page
SSIL, [see pp.39, reference provided within ... Cash Book (i) Handwritten notes, obscure and indecipherable
seized from scribblings. No extract thereof or page
Satyam Road reference provided within the RUD to show
Vehicle Driver (i) Handwritten notes, obscure and indecipherable
MT Copy scribblings. No extract thereof or page
SSIL, [see pp.39, reference provided within ... Cash Book (i) Handwritten notes, obscure and indecipherable
seized from scribblings. No extract thereof or page
Satyam Road reference provided within the RUD to show
alleged clandestine removal of processed fabrics, is on the basis of rough scribbling papers recovered from the factory of the assessee company, which ... further submits no statement of the writer of the rough scribbling was recorded. It is submitted that the Central Excise Officers attempted to corroborate these
show cause notice on the basis of vague, incomplete and
rough jottings scribbled on some loose slips which were found
from the residential premises ... submitted that the said
allegations were based on some rough vague informations
scribbled on papers which were found at the residential
premises of one worker
also filed written submissions. It was also his case that some scribbling pads/ private ledgers can not be taken evidences of cash transactions as such
foreign currency, purportedly of
similar transaction of the past recorded as scribblings found on his
person, currency equivalent of ₹ 27,89,23,327 had allegedly
Famous Ceramic Industries vs Rajkot on 20 November, 2025
Customs, Excise & Service Tax Appellate
