2017 (8) TMI 701

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..... remanded back to the adjudicating authority to establish the charges of clandestine removal in the light of guide lines laid down by this Tribunal in the case of Arya Fibers Limited - 2014 (311) ELT 529 (Tri. Ahmd.) and to allow the cross-examination of the witnesses whose statements have been relied on. 3. The brief facts of the case are that the appellant is located in Kolkata and manufacturing veneer. The said veneer, after manufacturing has been transferred on stock transfer basis. Investigation was conducted in the premises of M/s. Shyam Salona Plywood and M/s. Shiv Shankar Plywood on 09.11.2006 and certain private records and laptop were ceased and on the basis of those records it was alleged that the appellant is engaged in the clan .....

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..... e of clandestine removal in the light of guidelines in Para-14, in the case of Arya Fibers Limited (supra). The said guidelines are as under:- "40. After having very carefully considered the law laid down by this Tribunal in the matter of clandestine manufacture and clearance, and the submissions made before us, it is clear that the law is well-settled that, in cases of clandestine manufacture and clearances, certain fundamental criteria have to be established by Revenue which mainly are the following : (i) There should be tangible evidence of clandestine manufacture and clearance and not merely inferences or unwarranted assumptions; (ii) Evidence in support thereof should be of : (a) raw materials, in excess of that contained as per th .....

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..... ine manufacturing and clearance of the goods. Moreover, the manufacturing unit of the appellant has never been searched and the case has been made out against the appellant on the basis of documents and laptop recovered from the premises of M/s. Shyam Salona Plywood and M/s. Shiv Shankar Plywood, a third party and the same cannot be relied upon. Admittedly, the Revenue has failed to establish the clandestine manufacture and clearance of the goods by the appellant. Therefore, the demand of duty is not sustainable against the appellant. In that circumstance, I do not find any merit in the impugned order and the same is set-aside. The appeals are allowed with consequential relief, if any. (Order dictated and pronounced in the court)
Case .....

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