TMI Blog2007 (11) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... order is set aside - E/1023-1024/2003 - A/2837-2838/2007-WZB/AHD - Dated:- 20-11-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member [Order per : Archana Wadhwa, Member (J)] - The appellants are engaged in the manufacture of Ceramic Glazed Tiles falling under heading 6906.10 of the 1st Schedule of the CETA, 1985. As per the facts on record, the office premises of one M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y three loading slips. On the above basis, the proceedings were initiated against the appellant for confirmation of demand of mRs.33,066/- and for imposition of penalty. The original Adjudicating Authority confirmed the demand as proposed in the notice and also imposed personal penalty of identical amount on the manufacturing unit along with imposition of personal penalty of Rs.10,000/- on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has placed an affidavit on record during the course of adjudication, to the effect that the chits are prepared to keep notes of requirements given by the clients over phone and it is not always that the trucks are booked and actually used by such persons. The transportation does not get executed due to various practical problems. It has further been mentioned in the affidavit that the trucks boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record more evidences to substantiate the allegation of clandestine removal. Since these have not been done by Revenue, the benefit of doubt has to be extended to the appellant in the absence of any corroborative evidence and on the face of the doubtful nature of transport slip. It is well established that the charges of clandestine removal cannot be confirmed on the basis of surmises and conje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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