2007 (6) TMI 331

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..... etc. At the same time, the clandestine removal stands admitted by the partner, and the duty involved stands paid - Still, this is not a case of clandestine removal proved by other corroborative evidence - appeal dismissed - decided against Revenue. - E/1415/2006 - A/1297/2007-WZB/AHD - Dated:- 1-6-2007 - Shri M. Veeraiyan, J. REPRESENTED BY : Shri M.M. Mathkar, JDR, for the Appellant. .....

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..... red by them at the factory gate on cash basis to unknown buyers due to their financial crisis and without payment of duty. (c) The duty amounting to Rs. 1,79,832/- was paid on 7-4-2001. (d) Again, the partner vide his statement dated 15-4-2002, clarified that the goods have been cleared during Feb. 01. (e) No retraction has been received till their reply dated 23-12-2004, nearly a .....

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..... d by payment of duty involved and there is no retraction of confession. Therefore, the penalty under Section 11AC is warranted. 6. I have carefully considered the submissions from both sides. It is a peculiar case. There is no direct evidence of clandestine removal by way of evidence like shortage of any finished goods, private records indicating production/clearance, transport document or admis .....

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