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TMI Blog2012 (10) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... n of clandestine removal stand established against him, especially in the absence of any corroborative evidence to that effect - no justifiable reasons to impose penalty upon the appellant - Excise Appeal No. 2263-2264 of 2009-SM - - - Dated:- 24-1-2012 - Ms. Archana Wadhwa, J. Shri Fateh Singh, SDR for the Appellants Ms. Sukriti Das, Advocate for the Respondent Per Archna Wad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter proceedings were initiated by way of issuance of show cause notice dated 4.6.08 proposing confirmation of demand and for imposition of penalties. The said show cause notice culminated into an order passed by the Assistant Commissioner confirming the demand and imposing penalty of identical amount on the manufacturing unit. In addition, penalty of Rs.10,000/- was imposed on authorised si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e evidence. As such, by referring to Punjab Haryana High Court decision in the case of M/s. Sigma Steel Tubes [2007 (218) ELT 657 (P H), he observed that in the absence of any corroborative evidence in cases of shortage of stock of goods found in the factory, it is not clear whether the same are due to clandestine removal or on account of wrong accounting or the clerical mistake etc. Hence no pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. No further evidence to corroborate allegation of clandestine removal was available. By observing so, the Tribunal has set aside the demand and consequential penalties in that case. Similarly in the case of CCE Kanpur vs. Rajasthan Transformers Switchgear [2011 (264) ELT 413 (Tri-Del)], the penalty was set aside by observing that there is no evidence of clandestine removal. In the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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