9911796707
TMI Blog2007 (8) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... t find any positive evidence on record to show clandestine manufacture and removal of the goods - appeal dismissed - decided against Revenue. - E/3824/2002 - A/1972/2007-WZB/AHD - Dated:- 3-8-2007 - Ms. Archana Wadhwa, J. REPRESENTED BY : Dr. M.K. Rajak, SDR, for the Appellant. Shri R.S. Dinkar, Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence the present appeal. 3. As regards confiscation of excess found goods, Commissioner (Appeals) has observed as under : 5. As regards confiscation of 19,664 pieces of paper based decorative laminated sheets, the same have been confiscated on the ground that these were not accounted for in RG1 register. In this regard, the appellants have contended that since the goods were still lying in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order alleging any action on the part of the appellants to show that any attempt was made to clear the goods from the factory without payment of central excise duty. Therefore, these decisions are squarely applicable to the facts and circumstances of the present case. Accordingly, the confiscation is set aside and consequently, a cash security of Rs. 5,80,000/- which has been appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have pleaded that during the period of November, 1998 there was total production of 9967 sheets of different varieties and they cleared 11,560 sheets during that month on payment of central excise duty, the department alleges that there was total production of 30,190 sheets minus 9967 recorded in RG 1, thus, department has come to the conclusion that 20,223 sheets were removed illicitly. The cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adopted by the Commissioner (Appeals) for arriving at a finding in favour of the respondents. It is well settled that allegations of clandestine removal are required to be proved by production of sufficient evidence and cannot be made on the basis of suspicions. I do not find any positive evidence on record to show clandestine manufacture and removal of the goods. 8. In view of the above, appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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