TMI Blog2017 (8) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - appeal allowed - decided in favor of appellant. - E/60494, 60500/2017-SM - A/61551-61552/2017-SM[BR] - Dated:- 16-8-2017 - Mr. Ashok Jindal, Member (Judicial) Shri S.P. Siddhantha, Consultant for the Appellant Shri G.M. Sharma, A.R. for the Respondent ORDER Per : Ashok Jindal The appellants are in appeal against the impugned order wherein the demand of duty has been confirmed the basis of charges of clandestine remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provide all the necessary relevant documents relied upon or not relied upon to the appellants and provide cross-examination of the witnesses sought by the appellant and thereafter, to pass an appropriate order in accordance with law. In these terms, I set-aside the impugned orders and remand matter back to the adjudicating authority to re-adjudicate the matter as discussed above after affording reasonable opportunity to the appellants to present their case. In the remand proceedings, although the cross-examination of these two witnesses was granted but demand of duty was confirmed alleging that the appellant has clandestinely cleared the goods. Aggrieved from the said order, the appellants are before me. 4. Heard the parties and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidly cleared on payment of duty; (g) statements of buyers with some details of illicit manufacture and clearance; (h) proof of actual transportation of goods, cleared without payment of duty; (i) links between the documents recovered during the search and activities being carried on in the factory of production; etc. I find that none of those guidelines have been followed in this case while alleging the clandestine removal against the appellant. During the course of arguments, it has been argued on behalf of the appellant that the investigation was conducted on 09.11.2006 wherein the laptop from M/s. Shyam Salona Plywood and M/s. Shiv Shankar Plywood was ceased on 09.11.2006. Later on, the entries found in the la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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