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TMI Blog2010 (7) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty on all the respondents. Against the said order, the respondents preferred appeals before the Tribunal which came to be allowed vide the impugned order. Held that- facts and evidences taken into consideration by Tribunal to hold no evidence to prove clandestine removal. Impugned order sustainable. - 1410 of 2009 with 1411-1412 of 2009 - - - Dated:- 14-7-2010 - D.A. Mehta and H.N. Devani, JJ. REPRESENTED BY: Shri R.J. Oza, Sr. Standing Counsel, for the Appellant. None, for the Respondent. [Order per: H.N. Devani, J. (Oral)]. - Appellant revenue has challenged consolidated order dated 18.12.2008 made by Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) proposing the following questions: Tax Appeal No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in allowing appeal of the respondent with consequential reliefs on the ground that no corroborative evidence has been put forth by the Revenue even though the Revenue has proved illicit removal of 85669.290 kgs. of polyester texturised yarn valued at Rs.64,25,197/- without entering in Central Excise records, without cover of Central Excise Invoices and without payment of central excise duty equal to aggregate of customs duties by placing evidence in form of statement of Chairman, Director and authorized signatory of the respondent Unit recorded under Section 14 of Central Excise Act, 1944 and under Section 108 of the Customs Act, 1962 ? (B) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 and penalty of Rs.5,00,000/- under Section 112(b) of the Customs Act, 1962?" Since all these appeals arise out of consolidated order made by the Tribunal, and the controversy involved in all the appeals being similar, the same were taken up for hearing together and are disposed of by this common order. 3. The respondent assessee in Tax Appeal No.1411 of 2009 is a 100% EOU engaged in manufacturing of texturised yarn while the respondents in Tax Appeals No.1410 and 1412 of 2009 are the Director and Chairman, respectively, of the 100% EOU. The case of the appellant revenue is that as per Notification No.1/95-CE dated 04.01.1995 and 53/97-Cus dated 03.06.1997 duty free raw material can be procured for the purpose of manufacture of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority, it was pointed out that there was an admission on the part of the person looking after the excise matters of the unit, which was admissible in evidence in view of the provisions of section 14 of the Central Excise Act, 1944, and there was shortage of Anti Static Oil during the visit of the officers. It was accordingly contended that the allegation of clandestine removal was sufficiently substantiated. It was urged that the Tribunal had erred in requiring the revenue to prove the admitted facts contained in the confessional statements recorded under section 14 of the Act. It was further pointed out that despite several summonses having been issued to the respondents, no one appeared before the investigating officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal came to the conclusion that no case of clandestine removal was made out against the respondents. 7. From the facts noted hereinabove, it is apparent that except for the admission on the part of authorised signatory, there is no other corroborative evidence to substantiate the allegation of clandestine removal against the respondents. The case of the revenue against the respondents is based upon the fact that though Anti-Static Oil sticks to the raw material so as to increase the weight of the finished product, there was no corresponding increase in the weight of the finished product. As per the opinion of the Technical Expert, the Anti Static Oil gets removed during the process of dyeing and twisting. Nothing has been brought on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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