TMI Blog2011 (6) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstantial evidence, case cannot be based on assumption and presumption and surmises or conjunctures, revenue’s appeal is dismissed - E/119/2010-Mum - A/233/2011-WZB/C-IV(SMB) - Dated:- 14-6-2011 - Shri S.K. Gaule, J. REPRESENTED BY : Shri A.K. Prabhakar, JDR, for the Appellant. None, for the Respondent. [Order]. - Heard both sides. 2. Revenue is in appeal against Order-in-Appeal Nos. AKP/76 77/NSK/2009, dated 22-10-2009 whereby ld. Commissioner (Appeals) upheld the duty amounting to Rs. 27099/- along with interest and equal amount of penalty out of total duty demand of Rs. 5,46,638/ along with interest and equal amount of penalty and set aside the remaining duty and penalty. 3. Briefly the facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2005 3. MH-12-AU-7913 6-3-2005 4. MH-04-CA-9577 16-2-2005 5. KA-22-A-684 17-2-2005 6. MH-04-AL-4044 21-2-2005 The vehicle numbers as detailed in the Annexure to the Show Cause Notice and also relied upon on the O-I-O is as under- Sr. No. Vehicle No. Quantity (in Kgs) Date 1. 9577 11420 16-2-2005 2. KA-22684 13060 17-2-2005 3. MH-04-AL-4044 9940 21-2-2005 4. No Number 10410 24-2-2005 5. MH-04-C-9577 11245 1-3-2005 6. MH-04-AH-1950 10890 2-3-2005 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the decision cited by the ld. JDR the ld. Counsel and submitted that in the case of Gulabchand Silk Mills Pvt. Ltd. (supra) the Tribunal has held that there was discrepancies in the stock in the factory and vehicle was intercepted with the nonduty paid goods and implicating statement of Director and Chief Accountant. Therefore the case is not applicable to their case. 6. I have considered the submissions and perused the records. I find that the entire case is built on the statement of Shri Sanjay Mittal a broker there is not other corroborative evidence in the case. The department has itself admitted that the vehicle which have passed through the Octori Naka resembled to them the vehicle number given in the annexure to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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