TMI Blog2009 (7) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... d corroborating the clandestine activities of the assessee - appeal dismissed - decided against Revenue. - E/750/2009 - A/1627/2009-WZB/AHD - Dated:- 28-7-2009 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Sameer Chitkara, SDR, for the Appellant. None, for the Respondent. [Order]. Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unaccounted removals and raw material stock as well as the stock of finished goods they would not have prima facie tallied with the records. It appears to be of rough note book found in the factory premises to allege unaccounted production and its clandestine removal and than not seizure of the goods at the end of the buyers. Equally there is no evidence from the buyers about the receipt of goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced on 7-8-1997 when a rough note book was recovered from the premises of the assessee. It appears that the said note book contained details of dispatch of HDPE bags, date, name of consignee, quantity, rate, value, tempo number. Statement was recorded of Shri Kailash Mangilal Shah, Director of the assessee company that certain removals recorded in the note book have not been accounted in the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne removals and the statement of the director, though retracted establishes the Revenue s case. 5. After considering the reasons adopted by Commissioner (Appeals), I note that the fact of clandestine removal is required to be established by production of sufficient records and the same cannot be based upon the entries made in a rough note book. As rightly considered by Commissioner (Appeals) the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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