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TMI Blog2006 (3) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... hkhanwala, Sr. Advocate, Prakash Shah and A.K. Chatterjee, Advocates, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. All the stay applications are being disposed of by a common order, as they are directed against the same impugned order passed by Commissioner, vide which he has confirmed demand of duty of Rs. 4.17 crores (Appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the name S One Dyg/Tex . The said transporter has admitted that the said name is a code name belonging to M/s. Usha Fashions. As such, the Commissioner has observed that in view of the settled position in law regarding presumptive evidence and burden of proof, the department has discharged its initial onus of showing that the goods have been clandestinely removed by the said manufacturing u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous decisions of the Tribunal, Shri Prakash Shah has vehemently argued that in the absence of such corroborative evidences, records maintained by the transporter, who is a third party, cannot be relied upon for concluding the fact of clandestine removal against the appellant. He also submits that though the transporter was asked for cross-examination so as to test the veracity of his statement, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transporters records maintained in a different name than the appellants. There is no other corroborative evidence to show that the appellants has been indulging in clandestine processing and clearance of the grey fabrics at such a huge scale. Not even an iota of evidence to that effect has been produced on record by the revenue. As such, we are of the view that the appellant has been able to make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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