TMI Blog2017 (7) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... ial from the premises of IFL/IAPL, up to the place of appellant are missing, therefore, charge of clandestine removal is not sustainable against the appellant - appeal allowed - decided in favor of appellant. - E/60444/2016, E/60005,60362/2017-SM - A/61255-61257/2017-SM[BR] - Dated:- 11-7-2017 - Mr. Ashok Jindal, Member (Judicial) Shri M.K. Gupta Shri S.K. Gupta, Advocates for the Appellant Shri Tarun Kumar, A.R. for the Respondent ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein demand has been confirmed against them on the allegation of clandestine removal of goods, on the basis of statement given by Shri Kishore Aggarwal, one of the appellant here, and the data retrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted at the end of appellants except Shri Kishore Aggarwal. Only on the basis of these computer printouts, the show cause notice was issued to the appellants to demand duty on the ground of clandestine removal of goods during the period January 2007 to June 2009. The matter was adjudicated, demand of duty along with interest was confirmed and penalties were also imposed on the appellants. Aggrieved from the said order, the appellants are before me. 3. Ld. Counsel appearing for the appellants submits that the sole evidence on which the case made against the appellants is the computer printouts from the Hard Disk/ pen-drive recovered from the possession of Shri Lalit Aggarwal and Shri Vikas Varshney, CA/ Accountant of M/s. IFL/ M/s. IAPL. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants without payment of duty and the appellants have also not shown the same recorded in their record. He further submits that IFL/ IAPL have gone before the Settlement Commission and paid the duty as per the documents recovered from their possession. In that circumstance, he submits that the demands are to be confirmed against the appellant. 5. Heard both sides and considered the submissions. On careful consideration of the submissions made by both sides, I find that in the case in hand, it is admitted fact that the documents which have been relied upon to confirm the demand of clandestine removal of the goods against the appellants are based on the computer printouts from the hard disk/ pen drive recovered from the possession of Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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