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2010 (12) TMI 137 - AT - Central ExciseDemand of duty - clandestine removal - Invoice No. 7 dated 24.12.01 which was recovered, there was already an invoice with the same number dated 5.12.01 which was accounted for - Commissioner (Appeals) accepted the version of the respondent that invoice No.7 dated 24.12.01 was a commercial invoice and not excise invoice - In the absence of investigation, mere finding of the original authority that need for issue of commercial invoice is not disclosed, is not sufficient to fasten duty liability holding that there was clandestine removal - appeal by the department rejected
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