TMI Blog2007 (8) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... - evidence in the present case is not sufficient to confirm the clandestine activity and consequently demand - as the show cause notice was issued after a period of 4 ½ years from the date of detection of shortages, demand is time-barred - E/2056&2057/2006 - A/2142-2143/2007-WZB/AHD - Dated:- 22-8-2007 - Ms. Archana Wadhwa, Member (J) Shri P.V. Seth, Advocate, for the Appellant. Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority and upheld by the Commissioner (Appeals). Hence, the present appeal. 2. After hearing both the sides duly represented by Shri P.V. Seth, learned advocate appearing for the appellants and Shri Samir Chitkara, learned SDR appearing for the Revenue, it is the appellants' contention that the search was conducted in a routine manner and there is no weighment sheet/report pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween "may be true" and "must be true" is long and is required to be covered by legal and unimpeachable evidence before a person can be held to be guilty of clandestine activity. By applying the ratio of above decision and other precedent decisions relied before me, I find that the evidence in the present case is not sufficient to confirm the demand against the appellant. Accordingly, the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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