9911796707
TMI Blog2001 (7) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. - Briefly stated the facts of the case are as under : 1.1 The appellants are engaged in the manufacture of Plywood as also in the import and export and trading of various items. The appellants during the relevant period were availing benefit of small scale exemption inasmuch as their value was within exemption limits. 1.2 During the period 1-4-1998 to 22-7-1998, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants to redeem the same on payment of redemption fine Rs. 12,000/-, which was appropriated from the security deposit. 2. Shri K.P. Dey, learned Advocate appearing for the appellants submits that the imported timber logs were sold by them to the various customers for which proper invoices/bills were issued. He submits that Department has proceeded on the basis of the some enquiries conducted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corroborating evidence such as procurement of such other raw materials for use in the manufacture of plywood. The charges of clandestine manufacture and removal are based upon surmises and conjectures and not on any evidence on record. 3. Shri A.K. Chattopadhaya, learned JDR supports the order passed by the authorities below. 4. After giving my careful consideration to the arguments ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis and there has to be some other evidence corroborating the charges of clandestine manufacture and removal. There is none available in the present case. Accordingly, I hold that findings of the authorities below are not sustainable. The impugned order confirming demand of duty, imposing penalty and confiscating seized goods are set aside. Appeal is allowed with consequential relief. X X X X Extracts X X X X X X X X Extracts X X X X
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