TMI Blog2013 (3) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... T) though a confessional statement is important piece evidence but it cannot be held to be conclusive. As such the sole reliance of the revenue on the statement of Sh. Agarwal without any other evidence to reflect upon the clandestine activities of the respondent is not proper and just - in favour of assessee. - E/2239 and 2245-2246/2010-SM(BR) - 1608-1610/2012-SM(BR)(PB) - Dated:- 23-11-2012 - Ms. Archana Wadhwa, J. Ms. Shweta Bector, AR, for the Appellant. Ms. Sukriti Das, Advocate, for the Respondent. ORDER Being aggrieved with the order of Commissioner of Central Excise, revenue has filed the present appeal. I have heard Ms. Shweta Bector, Advocate for the Revenue and Ms. Sukriti Das, Advocate for the respondent. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal by the Revenue. 5. After hearing both the sides, I find that Commissioner (Appeals) has allowed the appeal by observing as under :- In this context, I find that the allegation of clandestine removal is based on photocopies of invoices of trading unit and also the copies of lorry receipt, without disclosing the source from where these documents have been recovered/sourced. Admittedly these invoices show sales of goods from the trading units and corresponding lorry receipt indicates about removal of goods from the factory premises of the Appellant. Thus, these documents create a legitimate suspicion about clandestine removal of goods by the Appellant. However, it is settled principle of law that the suspicion however, grave cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufficient time, if not 5 years, available in case of suppression of facts to probe the entire case in details and fortifying their case from each and every angle which could have been easily done by co-relating the entire links from the raw material stage till the end i.e. flowback of money by sale of alleged clandestinely removal of goods needless to say the intermediate link of transportation also. But, the Department even after availability of such a long period had never taken any step to collect clinching evidence whether corroboratory or tried to initiate any action in any manner to verify the genuineness of these documents available with them in the nature of photocopies of bills. Hon ble Tribunal in its decision in the case of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h degree of possibilities. They have also referred to some other decisions of the Tribunal upholding the demand of clandestine removal. 7. I find that the charges against the Respondent are clandestine removal of their final products without payment of duty. Admittedly such charges made by the revenue are required to be proved by the way of sufficient evidences. In the present case the Revenue has solely relied upon the recovery of certain photocopies of the bills from the trading unit as also on the statement of the Director, accepting the clandestine removal. Apart from the above, there is no other evidence showing clandestine manufacture and removal of the final products. 8. The Hon ble Delhi High Court in a latest decision in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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