TMI Blog2015 (10) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to produce any corroborative evidence in support of their allegation and relying on the decisions discussed hereinabove, I hold that allegation of clandestine removal of goods is not sustainable against the appellant. Consequently, demand of duty along with interest and imposition of penalty are set aside. - Decided in favour of assessee. - Excise Appeal No. 60213/2013-SM - Final Order No. A/51576/2015-(SM) - Dated:- 10-4-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Abhey Mishra, Adv For the Respondent : Shri V P Batra, AR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the duty has been demanded on the allegation of clandestine removal of the goods wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rroborative evidence and no investigation made at the end of buyers when the appellants records are not tallying with the transporter companies and appellants Accounts Manager stated that only buyers have arranged these transports. Moreover, nothing incriminating was found from the records of the appellants. Therefore, on the basis of third party record, demand cannot be confirmed against the appellant. To support this contention, he relied on the decision of Allahabad High Court in the case of Kumar Trading Company vs. Commissioner of Trade Tax, Lucknow [2008 (230) ELT 240 (All)] and Bhandary Industrial Metals Pvt. Ltd. vs. CCE Goa [2009 (245) ELT 613 (Tri-Mum)] 4. On the other hand learned AR reiterated the finding of the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to have any connection with such entry. In the present case, Revenue has failed to prove that such entries are related to the present applicant. In the circumstances, the view taken by the Tribunal and the authorities below connecting the entries of the booking register with the applicant is merely based on surmises and conjuncture. 7. In the case of Bhandary Industrial Metals Pvt. Ltd. (supra), this tribunal has held as under;- 13. We also note that the recipient of the raw materials, allegedly removed clandestinely by BIM, do not stands interrogated by the revenue during the course of investigation. If the register maintained by the godown of BDM was for and on behalf of the said five units, they were best persons to explain th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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