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TMI Blog2014 (7) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... essing of Velvet/Corduroy cloth. The demand of duty of Rs. 13,15,227.30 was confirmed against them on the allegations and findings of clandestine clearance of goods under pseudo cover of private challans/bailing slips of their principal manufacturer M/s. J.K. Woollen & Silk Mils, (M/s. JKWSM), who is engaged in trading of such goods. It is seen that after due adjudication, the demand was confirmed along with imposition of penalties. The said orders were challenged by the respondents before the Tribunal, who vide their Final Order No.A/1064/02-NB(D), dated 27.09.2002, set aside the confirmation and remanded the matter to the lower authorities for fresh decisions. For better appreciation, the Tribunals order is reproduced below:- &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made much stress on the statement of Sachin Talwar, partner of the appellant firm who admitted that his firm had been receiving the goods from Jagmohan Singh, proprietor of M/s. J.K. Woollen & Silk Mills and did not dispute the challans. But the adjudicating authority was required to examine as to when those goods were sent by M/s. J.K. Woollen & Silk Mills, to the appellants for job work and if so, how and in what manner. The appellant had taken the plea that whenever they received the goods for job work from M/s. J.K. Woollen & Silk Mills, they had been sending D.3 intimation to the department. They had also placed on record the copy of that intimation. The appellants have also produced certificates issued by various firms on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d any infirmity in the view of Commissioner (Appeals). Admittedly, apart from the bailing slips, which also stand explained by the respondents, there is no independent evidence showing clandestine removal of goods. The appellate authority has relied upon various precedence decisions of the Tribunal in support of the conclusion arrived at by him. I also find that an identical dispute on the basis of the bailing slips produced by M/s. J.K. Woollen & Silk Mills was the subject matter of the Tribunal in the case of Shirley Dyers Vs. CCE, Jallandhar [2013 (293) E.L.T. 234 (Tri. - Del.)] and the confirmation of demand was set aside on the ground that there is nothing in bailing slips connecting them to the manufacturer. As such, I do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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