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TMI Blog2010 (7) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... such evidence in the present appeal, find no reasons to uphold the impugned order - Accordingly appeal are allowed. - E/139-140 , 348/2010 - A/922-924/2010-WZB/AHD - Dated:- 13-7-2010 - Ms. Archana Wadhwa, JJ REPRESENTED BY : Written submission, for the Appellant. Shri S.K. Mall, SDR, for the Respondent. [Order]. - Both the appeals are being disposed off by a common order as they arise out of the same impugned order confirmed by the authorities below vide which duty of Rs. 93,029/- stands confirmed against M/s. Galaxy Textiles along with imposition of penalty of identical amount in addition penalty of Rs. 30,000/- stands imposed on Shri C.B. Amin, Authorised Signatory of M/s. Galaxy Textiles. 2. As per facts on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have gone through the impugned orders. 6. It is seen that the lower authorities have arrived at the findings of clandestine removal of the final product on the basis of the shortages detected at the time of the visit of the officers and by observing that the fact of clandestine removal stands accepted by the partner of the unit as also by the authorized signatory in their various statements and as there has been no retraction to the statements, the findings of illicit removal have to be arrived at. 7. However, I find that the statement of the authorized signatory, Shri C.B. Amin, recorded on 13-2-04 to the effect that he is satisfied with the way the stock verification has been carried out; that there was a physical shortage of finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed only on the basis of shortages detected at the time of visit. The statement of the partner as also the authorized signatory is not corroborating the same. There is absolutely no further evidence to corroborate the allegation of clandestine removal. It is well settled that the allegations of clandestine removal cannot be confirmed merely on the basis of shortages detected at the time of visit of the officers. The same are required to be corroborated by independent and positive evidence. In the absence of such evidence in the present appeal, I find no reasons to uphold the impugned order. The same is accordingly set aside and appeals are allowed with consequential relief to the appellants. (Pronounced in Court on 13-7-2010) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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