TMI Blog2016 (11) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of investigation by Sh.Harbans Lal. Later on, at the time of adjudicaiton, Shri Harbans Lal has stated that althoUgh the diary has been maintained by him but the contents of the entries of the diary pertained to the respondent and of other parties also. That statement has not been controverted by the Revenue with tangible evidence. Moreover, the respondent supplied the name of the raw material suppliers but all the suppliers have been exonerated by the adjudicating authority. No appeal has been filed against that finding by the Revenue. In that circumstance, there is no evidence to prove clandestine removal of the goods by the respondent as evidence of procurement of the raw material is absent and how the goods transported, the said e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ster on their instruction. The diary was having the entries of clandestine removal of the goods for which no central excise invoices were issued. It is the case of the admission by the respondent, in that circumstance, clandestine removal cannot be denied. He further, submits that diary maintained by Shri Harbans Lal, Dyeing Master is corroborated by the statement of the respondent was indulged in the activity of clandestine of the removal, therefore, the impugned order is to be set aside. 4. On the other hand, learned Counsel for the respondent submits that in this case the statement recorded at the time of search on 8.6.2000, the same was retracted on 11.6.2000 through telegram sent to the jurisdictional Commissioner and later on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntries of the diary pertained to the respondent and of other parties also. That statement has not been controverted by the Revenue with tangible evidence. Moreover, the respondent supplied the name of the raw material suppliers but all the suppliers have been exonerated by the adjudicating authority. No appeal has been filed against that finding by the Revenue. In that circumstance, there is no evidence to prove clandestine removal of the goods by the respondent as evidence of procurement of the raw material is absent and how the goods transported, the said evidence is also absent. In that circumstance, I do not find any infirmity in the impugned order and the same is upheld and the appeal filed by the Revenue is dismissed. (dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
