2012 (6) TMI 72

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icers cannot admittedly lead to the findings of clandestine removal in the absence of sufficient corroborative evidences. In view of the foregoing, impugned order is set aside and appeal of appellant is allowed with consequential relief - Excise Appeal No. 2013 of 2009(SM) - Final Order No. 613/2012-SM(BR)(PB) - Dated:- 22-5-2012 - Ms. Archana Wadhwa, J. Shri I.Baig, AR for the Appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tant Commissioner, appellant filed an appeal before Commissioner (Appeals). Hence the present appeal. 3. I have heard Ms. Sukriti Das, ld. Counsel appearing for the appellant and Shri Sanjay Jain, ld. AR appearing for the Revenue. 4. It is seen that the entire case of the Revenue is based upon the shortages detected at the time of the visit of the officers. The appellant have vehemently co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ges detected by the officers on weight method, ca be said to be on account of clandestine removal. No doubt, the appellant s representative accepted the shortages but there was no acceptance of clandestine removal of the same. It may be observed that the clandestine activities are quasi criminal in nature and the Revenue alleging the same is required to be proved by sufficient corroborative eviden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X