TMI Blog2004 (5) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. Vide the impugned orders the authorities below have confirmed the demand of duty of Rs. 1,25,769/- against M/s. Hemson Textile processors along with imposition of penalty of identical amount under provisions of Section 11AC on the findings that the appellants had cleared 28,898 meters of processed fabrics. The above allegation was based upon the shortage of the fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that there was clandestine removal was recorded by the officers and there is nothing on record to show that the department conducted the investigations to find out as to where the alleged processed fabrics in question have been supplied. In the absence of these evidences the conclusion arrived at by the lower authorities is not justified. Reliance has been placed upon the Tribunal s order in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned orders. 4. I have considered the submissions made by both the sides. The appellants have strongly objected to the shortages arrived at by the Revenue during the course of stock taking. It is their contention that in the absence of data of calculation sheet, it is not possible to arrive at the shortages. They, however, also contended that the officers who visited did not take into acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a law abiding citizen they are willing to pay the central excise duty liability. The above statement cannot be construed as statement of admission on the part of the company as having cleared the goods without payment of duty. No question were put to him as to who were the buyers of clandestinely removed goods and how the same were removed. No statement of any other employee dealing with the remov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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