2007 (6) TMI 477

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..... sh clandestine manufacture and removal of goods - there is, virtually, no evidence on record to establish the fact of clandestine removal, onus for which lies upon the Revenue - appeal allowed - decided in favor of appellant. - E/2560/2006 - -A/1387/2007-WZB/AHD - Dated:- 12-6-2007 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Vinay Kansara, Advocate, for the Appellant. Shri D.S. Negi .....

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..... order was upheld by Commissioner (Appeals). Hence the present appeal. 3. I have heard Shri Vinay Kansara, ld. Advocate appearing for the appellant and Shri D.S. Negi, SDR appearing for the Revenue. 4. I find that apart from shortages detected at the time of visit of the officers, which in any case are on the lower side, there is no evidence on record to establish clandestine manufacture and r .....

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