TMI Blog2018 (7) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... there was unaccounted production and clearance of final products - The burden of proof to establish clandestine removal is on the revenue and is required to be discharged effectively. In the present case, apart from the confessional statement and the recovery of the loose slips from the premises of 3rd party, there is factually no other evidence to indicate any clandestine activity on the part of the respondents - demand cannot sustain. Appeal dismissed - decided against Revenue. - APPEAL Nos. E/2606-2607/2012-EX[DB] - A/71009-71010/2018-EX[DB] - Dated:- 22-5-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Mohammad Altaf, Assistant Commissioner (AR) for Appellant Shri V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the tune of ₹ 14,27,158/-. The notice culminated into impugned order passed by the original authority, confirming the demand along with confirmation of interest and imposition of penalty of identical amount. 4. On appeal, Commissioner (Appeals) observed that apart from the recovery of loose slips from the premises of 3rd party read with the statements of their representatives and the statements of the respondent s Managing Director, the revenue has not produced any other concrete evidence to show removal of final products from the respondent s factory. He also scrutinized the statement of the Managing Director of the company and arrived at a finding that there is no admission of clandestine removal by him and he has simplicitor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for setting aside the impugned order of Commissioner (Appeals). However, we find that they have not referred to and/or produced any additional evidence on record to reflect upon the clandestine activities. 6. Undisputedly, the revenue s case is based upon the recovery of some loose slips from the 3rd party premises. It is well settled law that allegations and findings of clandestine removal are required to be based upon positive evidences produced by the revenue. There is admittedly no such evidence available on record which could show that there was unaccounted production and clearance of final products. The Hon ble Supreme Court in the case of Commissioner Vs Vishwa Traders Pvt. Ltd. reported at 2014 (303) ELT A24 (SC) have upheld the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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