TMI Blog2018 (4) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... he legal possession of the said Indian currency, in which case, the same cannot be held to be the sale proceeds of clandestinely removed goods - Inasmuch as the Revenue has not produced any evidence contrary to the evidence produced by Ahujas showing the legal possession of the Indian currency, confiscation not justified. Appeal dismissed - decided against Revenue. - Excise Appeals Nos. E/52180, 52296, 52316, 52317, 52318, 52439 and 52502/2016 (SM) - Final Orders Nos. 51233-51239/2018 - Dated:- 6-4-2018 - Hon ble Smt. Archana Wadhwa, Member (Judicial) Shri H.C. Saini, DR for the department Ms. Rinky Arora, Advocate for the parties ORDER Per Archana Wadhwa All the appeals filed by the assesses as also by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) arriving at a finding that the same was fully shown in the account books and was duly explained, has set aside the same. 4. As regards the confirmation of demands on various manufacturing units and their authorized Representatives, I note that the entire case of the Revenue is based upon the shortages detected at the time of visit of the officers. There is no other evidence to show clandestine removal of the said goods. It is well settled law that the shortages by itself do not lead to inevitable conclusion of their clandestine removal. Reference can be made to the Hon ble Allahabad High Court s decision in the case of Minakshi Castings reported as 2011 (274) ELT 180 (Allahabad) as also Punjab Haryana High Court s d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Pandit D.P. Vs. reported as 2001 (137)ELT 692 laying down that the onus to prove that the Indian currency was the sale proceeds of the non-duty paid items is on the Revenue and has to be proved beyond doubt, is appropriate. The said decision of the Tribunal stands upheld by the Hon ble Supreme Court s decision in the case of Commissioner Vs. D.P. Sharma reported in 2017 (157) ELT A 201 (SC). Further, the Hon ble Punjab Haryana High court in the case of Commissioner Vs. Peto reported in 2013 (290) ELT A-88 (P H) has upheld the CESTAT s Final Order No.1378-1381/2009 (SM) dated 20.10.2009 and has held that the Revenue is required to prove by cogent evidence that the Indian currency recovered from the possession of a person is the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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