TMI Blog2017 (9) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... bes the goods as C40, T10, C Bages or T Bags, whereas, the goods are being described by appellant in various invoices as "Premium Fab 715", "PS 503" etc. It is well settled law that the allegation of clandestine removal are required to BE supported by production of sufficient evidences to establish the clandestine manufacture and clearance. Admittedly, no such evidence stand produced, Further, during the visit of the officers in the appellant's factory neither any unaccounted raw material nor final product was found nor any incriminating documents recovered. No doubt, that Revenue is not expected to prove its case by mathematical precision by establishing and proving each and every link but some evidence indicating such clandestine activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ledger under the name of M/s. Premium Poly Links relates to the present appellant. Accordingly, as a follow-up action, their premises was also visited but no discrepancy were found and no incriminating documents wer recovered. During the further course of investigation, statements of the appellant-General Manager Shri M. Sankaranarayanan, who is the second appellant, along with the statement of one of the transporters were recorded. Inasmuch as, the entries made in the said ledger recovered from KPI's premises did not match with the entries made by the appellant in their statutory records showing clearance of the fillers , Revenue was of the view that the said goods stand cleared clandestinely by the appellant. 2. In the above b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Learned Advocate further submitted that they are supplying fillers to M/s. KPL but all such transactions are reflected in their statutory records. It further stands argued that as per settled law no duty liability can be fastened upon the assessee on the basis of the records recovered from the third party's premises. The Revenue has not been able to produce any evidence to show purchase of excess raw materials, transportation of the same to the appellant's factory, manufacture of excise goods and receipt of unaccounted sale proceeds. In the absence of such evidences corroborating the factum of clandestine removal, the confirmation of duty on the finding of clandestine removal is against the settled principle. 4.1 Learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PI has stated that the said goods have been supplied by the appellant and as such the said plea of the appellant lacks merits. The Revenue has not been able to establish clandestine removal by making further investigation and producing evidences on record as regards the purchase of the raw material and actual manufacture and clearances of their final product. It is well settled law that the allegation of clandestine removal are required to BE supported by production of sufficient evidences to establish the clandestine manufacture and clearance. Admittedly, no such evidence stand produced, Further, during the visit of the officers in the appellant's factory neither any unaccounted raw material nor final product was found nor any incrimin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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