TMI Blog2013 (12) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... at the same were in relation to the goods traded by him in his personal capacity - there is nothing on the said bailing slips connecting them to the appellant - There is also virtually no other evidence to reflect upon the clandestine manufacture and clearance by the appellant - allegation of clandestine removal is required to be arrived at on the basis of sufficient and positive evidence and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under chapter sub heading No. 5801.22. Demand of duty of Rs. 16,28,070.76/- stand confirmed against the appellant along with imposition of penalties on the allegation and findings of clandestine removal of their final product. Such findings are based upon some bailing slips which stand given to the Revenue by onus on Shri Jagmohan Singh, Prop. M/s. J.K. Woolen Silk Mills Amritsar. As per sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, without the cover of any Central Excise invoice. 3. During the course of visit in the appellant factory, shortage of processed Corduroy cloth involving duty of Rs. 50190/- was found, which the appellant admitted deposited the dues. 4. During the course of further investigations statement of Shri Ashok Kumar, Authorized Signatory of the appellant was recorded and he was confronted with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legation of the Revenue. The appellants representative, when confronted with the said documents, admitted having written 56 bailing slips but clarified that the same were in relation to the goods traded by him in his personal capacity. We note that there is nothing on the said bailing slips connecting them to the appellant. There is also virtually no other evidence to reflect upon the clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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