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TMI Blog1994 (9) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order-in-appeal No. M- 252/8D. 54/87, dated 22-4-1987 confirming the order-in-original Ad/24/86, dated 9/13-1-1987 confirming the demand of duty of Rs. 11,692.53 on the ground that the appellants had clandestinely removed the manufactured goods without payment of appropriate duty. 2. The factory premises of the appellant were visited by the officers on 5-2-1986 where they found an exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the date of ascertaining that the clandestine removal had taken place. The adjudicating authority therefore confirmed the demand and also imposed a penalty of Rs. 25,000/-. In the appeal before Collector (A) the demand was confirmed but the penalty was reduced to Rs. 250/- only. 3. Shri Willingdon Christian, the ld. advocate for the appellant contends that the search of the premises had t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s however supported the order and has submitted that it cannot be said that clandestine removal had taken place beyond the six months from 16-7-1986. It was detected on 5-2-1986 and the perriod of limitation of six months should run from that date. He also submits that though the allegation of clandestine removal and suppression had been made in the SCN, if the demand is within six months, it is w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s during the aforesaid period. When the SCN itself is silent over the issue, it also cannot be presumed that such removal must have taken place within a period of six months. It is now not open to the deptt. to take advantage of the lacuna left out so as to warrant further investigation in the matter and the benefit of the lacuna left out in the SCN should necessarily go to the assessee. In this v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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