TMI Blog2015 (11) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and same has not been considered by both the lower authorities. In these circumstances, allegation of clandestine removal cannot be made on the basis of assumption and presumption. - following the precedent decision in appellant's own case [2015 (1) TMI 168 - CESTAT NEW DELHI] - Decided in favour of assessee. - Appeal No. E/2714/2006-EX(DB) - - - Dated:- 17-8-2015 - Ashok Jindal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared wastage as also the wastage reflected in the said statutory record alleged that the difference in the percentage wastage has actually been cleared by the appellant, as such, without payment of duty, in the domestic market. Accordingly, proceedings were initiated against them proposing confirmation of demand for the past 5 years, which proceedings culminated into an order passed by the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge shown in ARE-2 and form IV register, the Adjudicating Authority has held that, differential wastage i.e. 609518 Sq. Mtrs. of fabrics were actually cleared at input stage and hence were not utilized for the intended purpose. In this regard the Appellants has contended that the onus of proving clandestine removal is on the department, I find onus lies on the department has been discharged as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Klene Paks Ltd. vs. CCE, Bangalore I reported in 2009 (247) E.L.T. 271 (Tri. Bang.) has held that confirmation of demand on the allegation of clandestine removal based upon the excess wastage is only an assumption and in the absence of any evidence as to the purchaser of the alleged removed goods, demand cannot be confirmed. 7. In view of the foregoing discussions, I find no justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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