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TMI Blog2013 (12) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... ment - the Director accepted to removal of goods without payment of duty but the said statement cannot be extrapolated to allege that the details mentioned in the computer printout had been admitted to have been removed clandestinely without payment of duty by him. the Revenue could not place any corroborative evidence, to support the allegation of manufacture and clearance of the goods mentioned in the computer printout, without payment of duty from the factory premises of the Applicant to the persons - the issue of clandestine manufacture and clearance of goods without payment of duty rests on the appreciation of evidences adduced by both sides, which would be weighed and analyzed in detail, at the time of disposal of appeal – Assessee di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onents: (i) duty on shortage in the stock of finished goods & raw materials noticed on 23rd August, 2008 amounting to Rs.49.86 lakhs (ii) duty on the differences in quantities between the computer printout, Annexure A-25 & the statutory records amounting to Rs.3.33 Crores and (iii) clearances relating to Annexure C-3 to C-9 of the Notice involving demand of duty of Rs.82.08 lakhs. The ld. Advocate, for the purpose of stay, has not seriously pressed the issue of shortages of stocks, and also the demand of duty against Annexure C-3 to C-9. The ld. Advocate has vehemently argued the demand of Rs.3.33 Crores, relating to the Annexure A-25, to the show-cause notice. The ld. Advocate has submitted that even though the Department had referred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and he has made an offer to make pre-deposit of Rs.35.00 lakhs. 3. The ld. A.R. for the Department has submitted that there are ample evidences in respect of removal of goods without payment of duty on the basis of the private records maintained by the applicants and the statements dated 23.08.2008 given by the Director, Shri Ramjilal Agarwal. He has submitted that the ld. Commissioner has discussed in detail relating to removal of the goods without payment of duty from their factory. He has submitted that the computer printout viz. Annexure A-25,was retrieved from the Computer of the Applicant, and since the clearance of the quantity of finished goods mentioned therein, do not tally with the production and clearance mentioned in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... landestinely without payment of duty by him. Prima facie, we find that the computer printout has not been shown to the Director Shri Ranjilal Agarwal and the quantity of finished goods mentioned therein, were not ascertained whether manufactured and cleared from the factory without payment of duty. The ld. A.R for the Revenue could not place before us any corroborative evidence, to support the allegation of manufacture and clearance of the goods mentioned in the said computer printout, without payment of duty from the factory premises of the Applicant to the persons mentioned in the said Annexure-25. In nutshell, the issue of clandestine manufacture and clearance of goods without payment of duty rests onthe appreciation of evidences adduced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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