2007 (5) TMI 414

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..... [Order]. This is a Department s appeal against the order of Commissioner (Appeals) No. Commr(A)/25 26/SRT-II/2006 dated 2-2-06. 2. Heard the learned SDR for the Department. None appeared for the respondent. Perused records. 3.1 The officers visited the respondent unit on 12-3-97 and examined the records relating to the period 1994-95 to 1996-97 and found totally POY + oil amounting .....

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..... ally based on the records of the past years and the allegations in the show cause notice were based on assumption and presumption. She also held that charge of clandestine removal of goods being serious ones the charge was required to be proved by production of sufficient and tangible evidence. 5. I notice that raw materials (POY and oil) are susceptible to some wastage while handling and proces .....

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