2009 (8) TMI 938

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..... Heard both sides. 2. Revenue filed this appeal against the impugned order whereby demand of Rs. 58,458/- and penalty of the equal amount was set aside by Commissioner (Appeals). The Commissioner (Appeals) in the impugned order held that there is no evidence of clandestine removal of the goods. 3. The case of the Revenue is that during scrutiny of the document at the premises of the respondent an .....

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..... omers side also proves that the goods were received under these invoices and payments were made on banking charges. All the details mentioned in the consignees copies are there in the triplicate copy of the invoice which is seized from the respondents premises. Hence, only on the presumption, demand cannot be made. 5. I find that case of the Revenue is that the duplicate copy of invoice is in the .....

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