TMI Blog2018 (5) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... clandestine activities of the appellant - Revenue has not made any further investigations as regards the procurement of the raw material and has not approached the raw material suppliers. The allegations of clandestine removal are serious allegations and are required to be proved by the Revenue, by raising sufficient positive evidence. The same cannot be upheld merely on the basis of rough sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,000/- Revenue has filed the present appeal. 2. Inasmuch as the amount of redemption fine and penalty is less than ₹ 10.00 Lakhs, the present appeal of the Revenue is covered by the Litigation Policy. [2015 (40) S.T.R. 656 (Mad.); 2014 (306) E.L.T. 153 (Guj.); 2011 (268) E.L.T. 344 (Kar.) = 2012 (26) S.T.R. 79(Kar.)]. 3. Accordingly the same is dismissed under the Litigation Policy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out issuance of any invoices and without payment of duty. In addition statement of Shri Dushyant Kumar Singh, Manager was also recorded stating that scrap and raw materials are brought in their factory without any bill and finished goods was sold without issuance of any invoice. 6. Based upon the above proceedings were initiated against the respondent alleging clandestine removal and proposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain responsibility of production and dispatch lies with one Shri Ravi Prasad Chowrasia, from whom department did not make any enquiry. I note that apart from the said statements which the appellants have challenged, there is nothing on record to show the clandestine activities of the appellant. The Revenue has not made any further investigations as regards the procurement of the raw material and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the uncorroborative statements. There being no corroboration by any acceptable evidence in the present case, I find no justifiable reasons to uphold the impugned order. Accordingly the same are set aside and assessee s appeal is allowed with consequential relief to them. Both the appeals i.e. one by Revenue and the other by the assessee are disposed of in above manner. (Pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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