TMI Blog2018 (6) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... . Tambi Powerloom Ltd. - Held that:- This factor by itself cannot lead to conclusion that present appellant had cleared PET bottles in the guise of PET preform without payment of duty - It is well settled law that allegations and findings of clandestine removal are required to be made on the basis of positive evidence and cannot be upheld merely on doubts. There is virtually no evidence on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granules as also some PET chips involving duty of ₹ 22,525/- were detected, which the appellants accepted and paid the duty. The said issue is not under challenge. 3. Further, it was found that the appellants were sending PET performs, manufactured by them to their job worker M/s. Vishal Packaging Industries in terms of Notification No. 83/95-CE dated 11.4.1994. The said performs were be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that M/s. V K Enterprises had entered into a rental contract with M/s. Vishal Packaging Industries for the period 1999-2000. The proprietor of M/s. Tambi Powerloom Ltd. also agreed that he has provided a part of factory premises to M/s. Vishal Packaging Industries. However, Revenue found that during the period April to November, 2000, there was no rent agreement with the said units and as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the relevant period, they had entered into an agreement with either M/s. V K Enterprises and M/s. Tambi Powerloom Ltd. This factor by itself cannot lead to conclusion that present appellant had cleared PET bottles in the guise of PET preform without payment of duty. It is well settled law that allegations and findings of clandestine removal are required to be made on the basis of positive evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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