TMI Blog2019 (2) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... ipient of the goods, thus establishing that the appellant had actually cleared the goods in a clandestine manner. Though, Revenue is not expected to prove its case of clandestine activities to the hilt but the evidences produced by the Revenue should be, at least, to an extent so as to inspire confidence in the prosecution’s case - In the present case, no further investigations except the recovery of certain incriminating documents from the residential premises of the assessee’s director read with his retracted statement, stand made. The findings of the clandestine activities cannot be upheld on the said documents, which were not even recovered from the premises of the manufacturing unit and as such has to be treated in the nature of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable in the computer CPU and pen drive, Revenue came to a conclusion that the appellant had indulged in clandestine activities and has evaded duty to the tune of ₹ 25,43,832/- 4. Based upon the same proceedings were initiated against them for confirmation of the said demand along with confirmation of interest and imposition of penalty. On adjudication, the proposals in the show cause notice were upheld and duties were confirmed along with imposition of penalty of identical amount. The order of the original adjudicating authority was upheld by Commissioner (Appeals) and hence the present appeal by the appellant. 5. On going through the impugned order passed by the Commissioner (Appeals), I find that the appellant had taken a cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the contrary but simplicitor repeated their grounds raised in reply to the show cause notice. As regards, no discrepancy in the physical verification of the goods, he observed that the case was initiated by the department on the basis of intelligence gathered by them and non-conduct of stock taking does not make any direct sustainable impact on the facts of the case and accordingly he rejected the same. 7. I note that the entire case of the Revenue is based upon recovery of the so called incriminating evidence from the residential premises of one of the Directors. They have not adduced any evidence to connect these documents with the activities of the manufacturing unit. No further investigations stand made by them from the persons con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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