TMI Blog2013 (12) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... f any corroborative evidences to prove clandestine removal, the fact of such shortages computed on the basis of average method cannot be held to be relatable to clandestine activities. Further, there is no admission in the statement of the partner as regards clandestine removal. It is well settled law that clandestine activities are required to be proved by sufficient and positive evidences. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 8-10-2010. Shri Purshottam Arora, partner of the appellants factory, in his statement dated 8-10-2010 recorded under Section 14 of the Central Excise Act, 1944, admitted the said shortage but could not provide any plausible reason for the same. He also stated that the shortage was arrived on average basis and not on actual weighment. The appellants, however, on summons dated 26-8-2011 appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such the shortages and excess were arrived at on the basis of random sampling. Such shortages so detected are admittedly changeable. The upholding of the demand on the said basis without realizing that there was absolutely no evidence to corroborate the charge of clandestine removal, has not been approved by Commissioner (Appeals). He also observed that the partner of the appellant in his statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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