TMI Blog2007 (3) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... er, authorities below has confirmed demand of duty of Rs. 7,26,970/- along with confirmation of interest and imposition of personal penalty of identical amount on the appellant on the allegations and findings of clandestine removal of ceramic glazed tiles being manufactured by the appellant. It is seen that the appellant s factory was visited by Central Excise officers as a follow up action of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king into account a single raw material i.e. ceramic frit, obtained by them from M/s. Vishwa Traders (P) Ltd.. The said ceramic frit is glazing/coating material which gives luster and shine to the outer facing surface of ceramic tiles and therefore on the outer surface of the tiles it is coated with Frit. The situation can be compared with surface coating of any metal. There are many other materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be any clandestine removal. In any case, I know that there is no tangible evidence to lead to inevitable conclusion of clandestine manufacture and removal. The entire case of the Revenue is based on the retracted confessional statement of the partner, which does not inspire any confidence. As such, I set aside the impugned order, allow the appeal with consequential relief to the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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