TMI Blog2011 (1) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... ed representative - As such, find that apart from the fact of entries made in the note book {which has been held to be a slip book for issuance of POY by Commissioner (Appeals)}, and retracted statement, there is virtually no evidence to support the Revenue s case - Revenue's appeal is, accordingly, rejected. - Appeal No.E/1665/2006 - - - Dated:- 28-1-2011 - Hon ble Mrs. Archana Wadhwa, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue entertained a view that such removals were without payment of duty. Statement of authorized signatory was recorded, admitting that they had purchased POY from open market without any document and had manufactured 4720 kgs of crimped/texturised yarn out of the said POY and removed the same to M/s K.P. Corporation without cover of any Central Excise invoices and without payment of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g unit between the same assessee situated in the same factory and the investigating officers have not made any efforts to get more evidence by recording statements of various persons of M/s K.P. Corporation, who had allegedly received the non-duty paid goods. Accordingly, he held that the investigating officers failed to establish clandestine removal of the goods based on a slip book. By taking in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the other pleas of the appellant and has come to clear finding that there is no sufficient evidence on record to establish clandestine removal. Even if accepting Revenue s stand that the statement has to be taken into consideration, I find that there is no evidence to establish clandestine activities of the respondent. As rightly observed by the Commissioner (Appeals), no efforts have been made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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