TMI Blog2015 (10) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... transporting the goods, the transporter is required to issue the goods transportation receipt and on the basis of this receipt the ledger account is prepared. Revenue has failed to produce the goods transportation receipt to establish their charge of clandestine removal of the goods by the appellant. In the absence of any corroborative evidence, benefit of doubt goes in favour of the appellant. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n investigation was conducted on the transporter of the goods. It was revealed that in transporters ledger there was an entry of transporting 15 consignments of the appellant. Consequent to that the ledger of the appellant was also verified and it was found that appellant has entered only 13 consignments in their books. But neither incriminating document found nor the statements were recorded of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (A). Aggrieved from the said order the appellants are before me. 3. The ld. Counsel for the appellant submits that the demand sought to be confirmed against the appellant on the basis of the ledger account of the transporter but no other records of the transporter were verified to establish the fact that the transporter has transported 15 consignments of the appellant and no incriminating do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5. Heard the parties. Considered the submissions. 6. In this case allegation of clandestine removal is made against the appellant on the basis of the ledger record of the transporter. In fact when the transporter is transporting the goods, the transporter is required to issue the goods transportation receipt and on the basis of this receipt the ledger account is prepared. Revenue has fail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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