TMI Blog2011 (3) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Appellant. [Judgment per : Chitra Venkataraman, J.]. The Revenue seeks the admission of these Civil Miscellaneous Appeals raising the following substantial question of law : Whether in the facts and circumstances of the case the findings of the CESTAT in the impugned Final Order [2009 (246) E.L.T. 750 (Tribunal)] are perverse when clandestine removal of cotton yarn in cone and cheese forms in the guise of hank yarn has been established with cogent and tangible evidence and undisputed facts on record by the revenue and, therefore, the impugned Final Order is liable to be Bet aside? 2. Going by the order of the Tribunal as well as other authorities, we find that the issues are, pure and simple, factual and no substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the same, the assessee preferred an appeal before the Commissioner of Central Excise, wherein, the Commissioner pointed out that out of 53 slips, despatch details of 33 buyers were taken into account, for calculating the illicit removal of cotton yarn, but out of the 33 buyers, only 5 buyers were examined, who subsequently retracted their statements. The duty was confirmed on the basis of the statement made by one Panchabakesan, Liaison Officer and Perumal, Security Assistant, who were present at the time of the Officers visit. Except for these two persons, no enquiry was conducted in respect of the Factory Manager, the other authorised person who had issued the invoices and maintained the records. No statement was recorded from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the production of yarn in the factory or its clearance therefrom. Even though statements from five buyers were recorded, subsequently they retracted their statement and those statements were not shown as relied on documents in the show cause notice. In the circumstances, the Tribunal held that there is no purpose in remanding the case back for fresh adjudication, as had been sought for by the Revenue. The author of the slips was not identified and no statement was recorded on the material covered by the slips. The Revenue could not seek a second innings for the purpose of establishing its case. The issue of clandestine clearance could not be found on assumption and presumption without any material. Holding so, the Tribunal sustained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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