2012 (5) TMI 518

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..... nue. It is well settled that in the absence of any corroboration the entire case of the clandestine removal cannot be made on the basis of weighment slips. The charges of clandestine activities are required to be upheld on the basis of affirmative and tangible evidence. The presence of weighment slips, at the most, may lead to some doubt on the assessees’ activities but cannot take the place of le .....

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..... Revenue fairly agrees that the demand sought to be confirmed against M/s. R.B. Tubes already stand dropped by the adjudicating authority and as such, confirmation of demand on that ground against the present respondent has become futile. He is not pressing the same. 4. A part of the demand stands independently confirmed against the respondents by the original adjudicating authority on the basis .....

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..... n supporting the stand of Revenue. It is well settled that in the absence of any corroboration the entire case of the clandestine removal cannot be made on the basis of weighment slips. The charges of clandestine activities are required to be upheld on the basis of affirmative and tangible evidence. The presence of weighment slips, at the most, may lead to some doubt on the assessees activities b .....

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