2007 (10) TMI 522

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..... Respondent. [Order]. This is an appeal against the order of the Commissioner (Appeals) No. KU/129-131/Vapi/2006, dt. 6-4-06. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) When the officers visited on 21-6-2000, there was shortage of raw materials valued Rs. 10,21,228/- on which the Cenvat credit has already been taken. The amount of credit involved .....

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..... Commissioner (Appeals) and also relies on the decisions in case of Dewas Metal Section Ltd. - 2004 (167) E.L.T. 52 (Tri.-Del.), in the case of Deepak Spinners Ltd. - 2005 (179) E.L.T. 93 (Tri.-Del.), and in the case of Ilpea Paramount P. Ltd. - 2007 (213) E.L.T. 500 (Tri.-LB) = 2007-TIOL-1017-CESTAT-DEL-LB in support of his contention that the penalty sustained by the Commissioner (Appeals) shoul .....

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..... r to come to conclusion that there was clandestine removal of the short found goods. Clandestine removal is a serious allegation and requires being corroborated by some evidence and merely presumed based on shortage. In this case, neither any admission nor any other corroborative evidence has been relied upon as seen from the order of the Commissioner (Appeals) and the order of the original author .....

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