TMI Blog2017 (5) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... but an afterthought and is not acceptable - Held that: - Apparently, the investigation officers, had proceeded on the basis of the statement recorded at the time of visit. Subsequently, the statement was retracted - In any event, there is no material on record of further investigation of the case. Revenue has not placed any positive evidence before the Tribunal except the statement of the Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tan, Director of the Respondent Company was recorded. A Show Cause Notice dated 12.08.2008 was issued proposing demand of duty of ₹ 13,67,186/- alongwith interest and Cenvat Credit of ₹ 4,66,400/- alongwith interest and to impose penalty. 4. I find from the record that in earlier occasion, the Commissioner (Appeals), by order dated 15.01.2010 remanded the matter in respect of demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be proved by corroborative evidences. It is also observed that at the time of retraction, he pointed out that the private slips which were recovered do not reflect alleged clandestine removal of goods. 6. In the denovo adjudication, the Adjudicating Authority observed as under:- In the present case revenue has relied on the paper slips. The entries contained in the paper slips are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;ble Tribunal cover the case by holding legality of availment of cenvat credit which was not payable by the sender of the raw materials. As regard to the evidence, I find from the paper slip no 161 (printed Sl. No.24) that the Lorry Regn. No.WB-03B.4433 was used for removal of goods to M/s. Wire Agencies, Kanpur on 07.02.2007 and the same lorry is again found to have been used for removal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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