TMI Blog2006 (2) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... /2005 - Final Order Nos. 366 & 367/2006 - Dated:- 16-2-2006 - [Order]1. - Both these appeals arises from Order-in-Appeal No. 21 and 22/2005-C.E., dated 28-2-2005 by which the Com missioner (A) has set aside the demands raised on the allegation of under valuation of the goods cleared in the invoices by collecting additional amounts in the form of cash. After due analysis of the entire matter o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in the form of spent solvents clearly establish that the subject goods are liable to be classifiable as spent solvents. It is further obvious from the statements of DRL as well as the buyers that the spent solvent cleared is not a particular purity and hence the chemical examination report in respect of any particular consignment cannot form the basis for classification of all the clearances. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existence in the absence of any material evidence. It is not brought out in the show cause notice whether the buyers, who have deposed that they paid additional amounts, have recorded such payments in their records. No such records were relied in the show cause notice. This show either there was no record of such payments as claimed or the investigation failed to examine this issue. In both the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal the same allegation as in show cause notice has been filed. However, the Revenue has not brought along with the Appeal Memo any evidence to prove clandestine removal or receipt of funds in cash. The grounds of appeal states that the documentary evidence to prove clandestine removal would not be direct. Even if this contention is accepted, the Revenue is bound to produce collaborative eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
