TMI Blog2014 (5) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval cannot be upheld on the basis of non-corroborative evidences. Inasmuch as in the present case there is neither any corroboration to the charge of clandestine removal under the cover of commercial invoices nor any independent evidence produced on record. Further, as the plea of the appellant as regards raising of commercial invoices stands accepted in respect of some of the returned goods, I am of the view that the charges of clandestine removal cannot be upheld against the appellant. - Decided in favour of appellant with consequential relief - Appeal No. E/3318/2010-EX(SM) - Final Order No.52077/2014-SM(BR) - Dated:- 9-5-2014 - Ms. Archana Wadhwa, Member (Judicial). Shri Bipin Garg, Advocate for the Appellant Shri R.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. He also took into consideration that a consignment of returned goods from M/s Trades Worth vide their delivery challan No. 361 dated 30.7.1998 stand intercepted by the Sales Tax department. However, he allowed the benefit of duty involved in the returned goods to the extent of 2,50,953/- involved in the above transaction and confirmed the balance demand of ₹ 5,90,872/-. 4. The said order was challenged by the appellant before Tribunal, who remanded the matter to the original adjudicating authority to take into consideration the report of the Assistant Commissioner as regards the return of the rejected goods. 5. In remand, both the authorities below again confirmed the demand on the findings of clandestine removal. Hence the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial invoices, the Revenue did not make further investigation as regards the identity of the buyers and the transporter etc. so as to corroborate the charge of clandestine removal. No efforts were made to find out the source of the raw material and no statements of the production people were recorded. It is well settled law that charges of clandestine removal cannot be upheld on the basis of non-corroborative evidences. Inasmuch as in the present case there is neither any corroboration to the charge of clandestine removal under the cover of commercial invoices nor any independent evidence produced on record. Further, as the plea of the appellant as regards raising of commercial invoices stands accepted in respect of some of the returned go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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