2009 (7) TMI 987

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..... for the Respondent. [Order]. All the four appeals are being decided by a common order as the facts leading to confirmation of demand against the processing units and imposition of penalties are identical. 2. After hearing both the sides duly represented by Shri P.M. Dave, learned advocate and Shri S.K. Mall, learned SDR, appearing for the Revenue, I find that the premises of one M/s. .....

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..... mmissioner (Appeals) on the findings that there was no independent evidence to show that the processed fabrics recovered from the premises of M/s. Ashirwad Folding Works were sent by the concerned assessees. 3. During the course of the visit of officers in the premises of the folding units, certain incriminating documents including a dairy indicating receipt of processed fabrics from various pro .....

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..... ng Works. The said proceedings stand ultimately dropped by Commissioner (Appeals) in respect of the other units on the ground that there was no sufficient evidence to establish clandestine removal. Learned advocate submits that when the above fact was brought to the notice of Commissioner (Appeals) in their cases, he observed that in the earlier cases Commissioner (Appeals) was handicapped as he w .....

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..... other processors arising out of the same set of facts and circumstances stand set aside by Commissioner (Appeals) and no appeal having been filed by the Revenue against said order, I am of the view that the present impugned order cannot be sustained independently also. The findings of clandestine removal are based upon the recovery of documents from the premises of M/s. Ashirwad Folding Works, wit .....

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..... cs cleared by the present two appellants for folding purposes, without reflecting the same in their records. In the absence of any such evidence, duty demands cannot be upheld against the appellants and penalties cannot be imposed upon them. I accordingly, set aside the impugned orders and allow all the four appeals with consequential relief to the appellants. (Pronounced in Court on 17-7-2009) .....

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