9911796707
TMI Blog2024 (6) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... KOLKATA - AT X X X X Extracts X X X X X X X X Extracts X X X X ..... CEI) carried out search operations at the factory premises of the Appellant as well as the premises of M/s. Sachdeva Engineering Works Pvt. Ltd. (SEWPL) on 26.09.2007. During course of investigation various records and documents were seized from the premises of the Appellant as well as factory cum office premises of SEWPL. Further, statements were also recorded from Shri Bharat Bhushan Sachdeva an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the Appellants to demand duty on clandestine removal of goods along with interest and to impose penalty on appellants and personal penalty was also proposed upon Shri Bharat Bhushan Sachdeva. 5. The Appellants contested the Show Cause Notice but the Adjudicating Authority confirmed the allegation in the Show Cause Notice concluding that the Appellants were engaged in the activity of cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders are to be set aside. 9. He further submitted that the clandestine clearance needs to be proved with cogent evidence and not on the basis of preponderance of probabilities on conjecture and surmises. Therefore, impugned order has to be set aside. 10. On the other hand, Ld. Authorized Representative, for the Revenue, supported the impugned order. 11. Heard the parties. We have gone thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent failed to do so. In that circumstances it would be in the interest of justice to remand the matter back to the Adjudicating Authority first to test the statements relied upon in terms of Section 9 D of the Excise Act, 1944 and thereafter, to pass an appropriate order in accordance with law following judicial pronouncements. Therefore, after setting aside the impugned orders, we rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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