TMI Blog2012 (5) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue indicating any clandestine removal by the appellant. As per various decisions of the Tribunal [some of which stands relied upon by Commissioner (Appeals)], findings of clandestine removal cannot be upheld on the basis of private documents, without being corroborated by the independent evidences reflecting upon clandestine removal. In view of the above, I find no reasons to interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is statement, dated 12-10-1993, tendered on the spot, admitted that the exercise book recovered from his office was written by him, which contained the details of grey fabrics received by them during the year 1992-93 and that the six scribbling pads contained the details of man-made fabrics and were written by one Shri Bashi Ram, an employee of the respondents. Shri Bashi Ram in his statement, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with directions that the scribbling pads be sent to the Govt. handwriting expert. 3. During de novo proceedings, the demand was again confirmed by the adjudicating authority. However, the same was set aside by the Commissioner (Appeals) vide his present impugned order. The appellate authority has observed that the statements of Shri Jagdish Lal Mittal and Shri Bashi Ram were retracted by sendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious precedent decisions of the Tribunal and has concluded that in the absence of any confirmed report of handwriting expert and in the absence of any other evidence on record to reflect upon the clandestine removal, demand cannot be upheld against the respondents. 5. I find that the entire case of the Revenue is based upon the recovery of the said scribbling pads and one notebook. The handwrit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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