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2010 (3) TMI 159 - HC - Central ExciseClandestine removal - Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the octroi receipts without any other evidence could not form the basis of clandestine removal of the exciseable goods from the factory? Held that: Tribunal upheld the order of Commissioner(appeal) holding that no reliance could be placed on the octroi receipts which do not contain any iota of evidence that the material mentioned therein had been cleared/sold by the assessee. The receipts only depict the description of the goods and vehicle number but do not establish by any evidence that these octroi receipts relate to the assessee as it did not contain any reference to their name or their bill number. It has further been held that no enquiry was made by the Revenue from the Octroi Post Authorities as to how and on what basis octroi receipts were issued and therefore the charges against the dealer-assessee remained unsubstantiated. - These are pure findings of fact. There is no connecting evidence on record to show that the octroi receipts could be connected to the assessee as these octroi receipts do not contain any reference to their name or bill numbers. There is thus no merit in this reference and the same is dismissed.
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