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2016 (11) TMI 1337 - CESTAT CHANDIGARH

2016 (11) TMI 1337 - CESTAT CHANDIGARH - TMI - Clandestine removal of excisable goods - Held that: - I find that the case of the Revenue revolves on the evidence namely diary maintained by Shri Harbans Lal, Dyeing Master and during the course of search, the statement of the partner of the respondent's firm was recorded on 8.6.2000. The statement has been retracted by the respondent within three days and in subsequent statement, he has never admitted the contents of the diary maintained by Shri H .....

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he 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 - appeal dismissed - decided against Revenue. - E/277/2008 - Final Order No. 6 .....

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e basis of diary and the statement recorded on 8.6.2000 of the partner of the respondent's firm, a case has been made out against the respondent that they were indulged in the activity of clandestine removal of excisable goods without payment of duty. In these sets of facts, a show cause notice issued to the respondent which was adjudicated initially by the adjudicating authority confirmed the demand on account of clandestine removal of the goods alongwiith interest and equivalent amount of .....

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ssued. 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 .....

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