TMI Blog2018 (12) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Rakesh Jhindal, who was Managing Director of the Manufacturing unit - Tribunal in the case of Rimjhim Ispat Ltd. and Others [2018 (8) TMI 477 - CESTAT ALLAHABAD] have held that only on the basis of statement clandestine removal cannot be established - appeal allowed - decided in favor of appellant. - E/70089/2018-EX[SM], E/70090/2018-EX[SM] - FINAL ORDER NO.72910-72911/2018 - Dated:- 24-12-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight be some entries in the said note-books against which no invoices were issued. The contents of the said note-books were tallied with the invoices issued and it appeared to Revenue that appellant manufactured and cleared clandestinely goods involving duty of ₹ 11,91,473/-. Therefore a show cause notice was issued alleging that the appellant clandestinely removed the goods and evaded Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 (SC). He has further observed Shri Rakesh Jhindal in his statement has accepted the fact of clandestine removal which could not have taken place without his collusion. On the basis of said observations he has upheld the said Order-in-Original dated 29.04.2016. Aggrieved by the said order appellants are before this Tribunal. 3. Heard the learned Counsel for appellants. He has submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements cannot be adopted for arriving at a finding of clandestine removal in the absence of any other evidences to indicate clandestine removal. He therefore prayed to allow the appeal. 4. Learned A.R. for the Revenue has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of record I find from the impugned Order-in-Appeal that Commissioner(Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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