TMI Blog2014 (6) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... rtages and submitted that in the absence of any other evidences as regards the procurement of the raw material, manufacture of the final product and removal of the goods from the appellant’s premises, the findings of clandestine removal are not sustainable - The entire case of the Revenue is based upon the audit objection, which is based on the comparison of entries made in the statutory records v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2011-EX(SM) & E/1916/2011-EX(SM) - Final Order No. 51708-51709/2014 - Dated:- 23-4-2014 - Ms. Archana Wadhwa, J. For the Appellant : Ms. Surbhi Sinha, Advocate For the Respondent : Shri B.B. Sharma, D.R. JUDGEMENT Per Archana Wadhwa : Both the appeals are being disposed of by a common order as the same arise out of the same set of facts and circumstances. In Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout payment of duty of Rs.2,02,126/-. The appellant deposited the said duty under protest and subsequently claimed the refund of the same. 3. On the above basis, show Cause Notice was issued to them on 27.3.2010 proposing appropriation of the deposited duty along with confirmation of interest and imposition of penalty. The said Show Cause Notice culminated into an order passed by the lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bers of their final product as entered in ER-I returns as also on balance sheets. Apart from that I find that there is virtually no other evidence on record to indicate and establish the clandestine manufacture and removal of the goods. It is well settled law that the onus to prove clandestine activities is upon the Revenue and is required to be discharged by production of positive evidences. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
