9911796707
TMI Blog2017 (4) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. None, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. 2. I have heard Shri R.K. Mishra, Learned AR appearing for the Revenue. Nobody appeared for the respondent. 3. As per facts on record, the respondents are engaged in the manufacturerof MS ingots and chilled rolls. The search was conducted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based upon the recovery of certain loose sheets as also private register, which cannot be held to be sufficient evidence. He further observed that such loose pieces of paper which does not contain authenticated information and maintained by various personnel employees for their own experimental purpose, cannot be made a basis for upholding the charge of clandestine removal. By relying upon various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roborate the allegation by confirming these purchasers. Hon'ble Tribunal in its decision in the case of New India Dyeing v. CCE [2004 (165) E.L.T. 316] had held that demand based on recovered sale bills and recorded statements without any other evidence is not sustainable. In view of above legal position, the demand against the appellant based merely on seized records without any corroboration to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so called incriminating documents without any corroboration from independent sources. The appellate authority has taken support of the precedent orders of the Tribunal and has rightly concluded that the clandestine charges are required to be established beyond doubt and should be on the basis of evidence and not merely assumptive. I find no infirmity in the above view of the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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