TMI Blog2014 (2) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... partment did not result in any evidence to reflect upon the clandestine manufacture and clearance of the final product. The various case lows discussed by the Commissioner (Appeals) in his impugned orders are in favour of the respondents - All the respondents have clarified in their statement that such order are only for Booking of the goods and do not relate to clearance of the goods mentioned therein. The clearance of the final product is only about percentage of such quantities shown in order Booking Forms which is dependent upon various factors. In the absence of any evidence to support revenue allegation, I am of the view that the appellant authority has correctly set aside the demand - Decided against Revenue. - Appeal No. 1568-1571/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctually not his signature. The analysis report of the said invoices showed that writing and signature shows significant similarities. 4. Further, certain photocopies of Challans were also recovered from the residence of the respondent and it was found that the invoices were issued in respect of the same, relatable to 20%, 40%, 50% and 100% of the quantity mentioned therein. Shri K.K. Jain, person responsible for purchase and sales, in his statement, deposed that these Challans are order recording forms whereas the goods are being dispatched as per the availability and financial position of the customer. The other three respondents also confirmed the above views in their statements recorded during investigations. 5. On the above basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... results -obtained by the Central Excise Officers also reveals that there are significant similarities between the material photo copies and the genuine invoices and qualified their report by observing provided that the disputed photo writing and signatures marked as Q-1 to Q-3 are true and faithful reproduction of the originals. Only 2 invoices were sent for examination of the writing / hand writing to the FSL whereas 52 invoices in all were involved. I agree with the contention of the Appellants that based upon the observations in relation to only two invoices, there cannot be any presumption that other 50 invoices also could be brought under the scope of the FSL report. It is necessary to compare the hand writing / signature in all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the photo copies of invoices given by the informer are bogus, fabricated and false appear to be fabricated by process of cutting and pasting only. 6. I do not find, any infirmity in the above views of Commissioner (Appeals). Admittedly, allegations of clandestine removal are serious allegation and cannot be upheld on the basis of photocopies of some of the invoices, supplied by an in un-identified informer. There is no disclosure on record to show as to from where the Revenue received the said photocopies of the invoices. Further, investigation conducted by the Department did not result in any evidence to reflect upon the clandestine manufacture and clearance of the final product. The various case lows discussed by the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods and still the Tribunal held that evidence was not sufficient. Therefore, the allegation that those bill/challans representing certain quantities were infact cleared from the factory stands miserably unsubstaintiated and uncorroborated. Customers premises were also searched by the department but nothing incriminating was found. If this is to be accepted, these customers premises must have yielded discrepancies either in the form of challans/ documents issued by the Appellants or discrepancies in actual stock etc. Nothing of that type/nature was fund: therefore, the alleged bills/ challans did not in any way represent sale of goods to the respective customers either from the factory or from the branch office. They were only order r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roborated and un cross examined. Therefore, any demand based only on the basis of these documents is not sustainable in law, unless other corroborative evidences are available on record. I find that the department has failed to bring on record, the statements of the customers to corroborate such clearances. I also find that the ratio of the above case laws is squarely applicable in the instant case. Accordingly, following the ratio of the above case laws, I hold that the clandestine removal is a serious charge against the Appellants which is required to be discharged by the Adjudicating Authority by producing of sufficient and tangible evidences and not on the basis of preponderance of probabilities. Accordingly, I hold that department has ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
