TMI Blog2018 (7) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... ssumptions and presumptions. The Commissioner (Appeals) has miserably ignored the settled principle of the law of evidence and the settled principle of jurisprudence by merely relying upon the data of the balance sheet / profit and loss account of the appellant and by completely ignoring the justification of the appellant and the fact that nothing from appellant could be recovered which may corroborate those balance sheets - Commissioner has committed a grave mistake while confirming the entire levy including the one which was dropped by the original authority. The impugned order lacks proper appreciation of the facts and circumstances and also the proper application of the principles of law and is set aside - appeal allowed - decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed by the order under challenge, confirming the entire levy, accordingly, the present appeal. 2. We have heard Mr. Sudhir Malhotra, ld. Advocate for the appellant and Mr. H.C. Saini, ld. DR for the Revenue. 3. It is submitted that no document got recovered from the premises of the appellant. The Department assessed the short levy of Service Tax on the basis of the balance sheets, which were recovered from the premises of M/s. Krishna Tech. Consultant Pvt. Ltd. , the proprietor of the appellant had made the stand clear that those balance sheets were prepared with the different motive of bidding a Tender but the authorities below have miserably ignored the said deposition and had confirmed the levy without any evidence for the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has no where been got corroborated from the appellants. The statement of Chief General Manger MPRRDA was also on record acknowledging the contention of the appellants, the authorities below have miserably ignored the said fact. The allegation of short levy are as serious as that of the allegations of the clandestine removal. The original authority has discussed the same in detail. But in the case of Hilton Tobacco Ltd. vs. CCE, Hyderabad 2005 (183) ELT 378 (Tri. Banglore), it was held that demand of duty cannot be made simply on assumptions and presumptions. The Tribunal further held in this case that when the inferences based on certain private documents only with no corroborative evidence recorded the same cannot be relied upon at le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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