TMI Blog2012 (6) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... rative evidence as regards the clandestine removal of the goods, hence, we do not find any infirmity in the said findings - Appeal of Revenue stands rejected. - E/607/02 - - - Dated:- 23-5-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri R. Nagar, A.R. For Respondent : Shri Hardik Modh, Adv Per : Mr. M.V. Ravindran; This appeal is filed by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not permit the Tribunal to dismiss the Department s appeal as well. The appeal of the Department was to challenge that portion of the Commissioner (Appeals) order which was adverse to the department. Such appeal had to be examined on merits. 5. In the result, the impugned order dated 4.6.10 is set aside. Department s appeal is restored to the file of the Tribunal which shall be decided in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l officers that the said clearances were in fact recorded in a central excise records. Since the clearances were not recorded and shown as recorded in the central excise records, the assessee has exceeded the limit of small scale unit and by virtue of it they are liable to pay the central excise duty demanded. It is the submission that the first appellate authority in setting aside the demand has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the submissions made in detail. We find that while setting aside the demands raised under the charge of clandestine removal, the first appellate authority has recorded the following findings: 9. It is seen from the above reproduced portion that the first appellate authority has recorded clearly that there was no corroborative evidences regarding the clandestine removal of the goods. Even tod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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