TMI Blog2005 (7) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : P.S. Bajaj, Member (J)]. In this appeal which has been directed against the impugned order-in-appeal, the appellants have contested the confirmation of duty and penalty as detailed therein. 2.The duty has been confirmed on the appellants on account of the clandestine removal of the goods i.e. Multilayer Polythene Film, in the manufacture of which they are engaged, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtra electricity by the appellants, had been collected. No statement of any buyer, on the basis of the alleged entries in the register to whom the appellants allegedly cleared the goods in clandestine manner, had been recorded. 3.It is well-settled that charge of the clandestine removal of goods cannot be based on assumptions or presumptions. It has to be proved by the cogent convincing tenable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in, were already cancelled by the appellants and the third one showed the removal of the goods on payment of duty. The duty on the finished goods found short in the factory of the premises involved was of Rs. 9919/- only which they had already deposited. 5.In the light of the discussions made above, the impugned [order] cannot be sustained and the same is set aside. The appeals of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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