TMI Blog2016 (7) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... is verified. With regard to the statement of the assessee recorded during the course of investigation, I find that the statement has also been altered and the assessee in his statement separately has said that he is selling the goods against the invoices on payment of duty. Merely making some deposit during the course of investigation on persuasion of the departmental officers does not corroborate that the assessee has cleared the goods clandestinely - Entire demand set aside - Decided in favor of assessee. - E/1395/2009, E/2074/2009 - Final Order No. 60038/2016, 60039/2016 - Dated:- 11-5-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant : Sh. Sudeep Singh, Adv. and vice versa Present for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the assessee and the demands have been confirmed on the basis of third party evidence which have no relevance to the assessee. Further, at the time of inspection nothing incriminating was found and no investigation was conducted to establish that the assessee is engaged in the activity of clandestine removal of the goods. The copies of challans/katcha slips are produced before this Tribunal only at the time of hearing and on examination of these documents, it cannot be established that these documents belonged to the assessee, therefore, charge of clandestine removal is not sustainable in the absence of any corroborative evidence. Therefore, no demand of duty is sustainable and penalties are also not sustainable. In these circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps/challans from the assessee. He has produced certain katcha slips/challans to the Revenue during the course of recording of the statement against summon. The said documents first time produced before me which has been seen by the learned Counsel of the assessee. Some of the samples of challans/katcha slips are extracted herein below: - 8. On perusal of the katcha slips/challnas, I find that these challanas / katcha slips have been issued by M/s Jagan Nath Chanan Ram and the name of receiver or to whom these have been issued has not been mentioned anywhere. In that circumstance, it cannot be said that the assessee has issued thes katcha slips/challnas unless and until the genuineness of these katch slips/challans is verified. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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