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2005 (9) TMI 184 - AT - Central Excise
Issues: Allegation of clandestine removal of goods without concrete evidence.
Analysis: The appellant's representative argued that the charge of clandestine removal lacked tangible evidence and was based on presumption and assumption. He cited various legal precedents to support his argument, emphasizing the necessity of concrete proof in such cases. The appellant contended that the Annexure used to support the allegation was vague, lacking specific details such as quantity, period, and identities of the buyer and seller. The appellant urged that no duty could be levied without substantial evidence of clandestine removal, as per legal principles established in previous cases. On the other hand, the Revenue's representative supported the impugned order, asserting that the demand for clandestine removal was based on records found in the appellant's factory, supported by documents. However, the appellant argued that the evidence presented was insufficient to prove the charge of clandestine removal beyond doubt. The Tribunal noted that the calculation sheet (Annexure-C) used as the basis for the charge did not provide adequate details or concrete evidence to establish the allegation. The Tribunal highlighted the importance of tangible evidence in proving charges of clandestine removal, as emphasized in previous legal judgments. The Tribunal observed that the investigating officers failed to provide specific evidence of the sale of allegedly clandestinely cleared goods or to identify the buyer of the removed goods. The Tribunal found that the evidence presented was not substantial enough to prove the charge of clandestine removal convincingly. Relying on legal precedents and the lack of concrete evidence, the Tribunal set aside the impugned order, allowing the appeal with consequential benefits to the appellant company. The decision emphasized the necessity of tangible and concrete evidence to establish charges of clandestine removal conclusively, in line with established legal principles.
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