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TMI Blog2017 (11) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... hana Wadhwa Being aggrieved by the Order of the Commissioner (Appeals), the Revenue has filed the present appeal. 2. I have heard Md.Altaf, A.R. appearing for the Revenue and Shri Pratech Dawar, ld.Advocate appearing for the Respondent, who seeks adjournment. As I find no justifiable reason for adjournment of the matter, and proceed to hear the Revenue s appeal on the basis of the records. 3. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. Hence the present appeal by the Revenue. 5. For better appreciation, the reasons adopted by the Commissioner (Appeals) for allowing the appeal are being reproduced below : "I have gone through the panchanama wherein the quality of gutkha has been mentioned as rejected. Further in his statement dated 10.04.07 Shri Agnihotri has admitted that the said goods which were rejected by purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se to purchase the goods at ex factory gate of transporter or carry it on its own account. I find force in the contention of the appellant that if appellant had clandestinely cleared such huge quantity of finished goods on 15.03.07 which were seized at different locations then there must be shortage of finished goods then the recorded balance of the appellant. It is not the instant case contrary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant that they have affected the sale at factory gate. As regards Railway Station is concerned the goods were booked in the name of third party and appellant had not taken provisional release of the goods seized at the Railway Station. In the case of Kothari pouches Ltd. & Anr. Vs. CCE, New Delhi 2000(41) RLT 209 (CEGAT) it has been held that evidence allegation based on transporter s re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avour of appellant". 6. Revenue in their memo of appeal, have nowhere improved upon the evidences, which stand considered by the Appellate Authority as insufficient. It does not require reference to any decision of the High Court to observe that allegations and findings of the clandestine removal require production of evidences to establish so beyond doubt. The findings cannot be arrived at on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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