TMI Blog2018 (10) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... his, the case has been made out against the appellant. On going through the said loose sheet, it is found that some name i.e. M. Vijayvada is written thereon but to ascertain the truthness of said clearance, no effort has been made by the Revenue to investigate or to find out who is M. Vijayvada. If that effort could have been done, then truth could have been revealed. Simply, on the basis of these loose sheets and without any corroborative evidence, i.e. from where the raw material has been procured, how the goods were transported and how much electricity was consumed it cannot be alleged that the appellant is engaged in the activity of clandestine removal of goods. Merely, the corroborative statement of the Director of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat appellant is engaged in the activity of clandestine removal of goods without issuance of the invoice and not paid duty, therefore a case of clandestine removal has been booked against the appellant by issuance show cause notice dated 03/10/2016. The matter was adjudicated and demand proposed in the show cause notice was confirmed alongwith interest and penalty on both the appellants were imposed. Against the said order, the appellants are before me. 3. The learned Counsel appearing on behalf of the appellants submit that during the course of investigation nothing incriminating was found in their factory premises. All stocks were found in order. Merely on the basis of some loose sheets recovered from the residence of the Director cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Daman 2012 (2) ECS (118) (Tri. Ahd.). 5. Heard the parties considered the submissions. 6. On careful consideration of the rival submissions, I find that in this case the sole issue arises is that whether in the facts and circumstances of the case, charge of clandestine removal is sustainable against the appellants or not. 7. I find that in this case during the course of investigation, in the factory premises of the appellant, nothing incriminating was found. Moreover, the stocks of raw material as well as finished goods has also found tallied with the statutory records. There are certain loose sheets recovered from the residence of the Director of the appellant company and on the basis of this, the case has been made out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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