2004 (3) TMI 493

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..... ppeal the Revenue has challenged the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original and set aside the duty demand and penalty against the respondents as determined by the adjudicating authority. 2. The learned SDR has contended that there is ample evidence to prove the clandestine removal of the goods without payment of duty d .....

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..... excisable goods were effected by the respondents or not. No evidence even regarding the excess purchase of the raw material, consumption of electricity, etc., had also been collected by the Department to substantiate the charge of clandestine removal of the goods. The particulars of the alleged buyers/consignees of the goods given in the seized invoices were not even verified nor their statements .....

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