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TMI Blog2014 (5) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... tive onus cannot be placed upon the assessee. The Revenue has not made any investigations at the end of the buyers so as to find out the veracity of the truth in the contentions of the respondents. In the absence of any positive evidence to reflect upon the clandestinely cleared goods, the appellate authority has rightly concluded that the goods found in the godown cannot be confiscated and duty cannot be confirmed against the assessee - Decided against Revenue. - Appeal No. E/594/2007 -EX[SM] - Final Order No. 50599 - Dated:- 19-2-2014 - Mrs. Archana Wadhwa, J. For the Appellant : Shri RK Mishra, DR JUDGEMENT Per Hon ble Mrs. Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), Revenue has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so in the godown; for confirmation of duty of Rs.40,848/- relatable to shortages detected in the factory; as also for imposition of penalties. The said Show Cause Notice converted into an order passed by the Asst. Commissioner, wherein he confiscated the goods seized from the factory as also from the godown and gave an option to the assessee to redeem the same on payment of redemption fine of Rs.6 lakhs (Rupees six lakhs only). He also confirmed duty of Rs.40,848/- in respect of shortages detected in the factory and of Rs.1,24,717/- (Rupees one lakh twenty four thousand seven hundred and seventeen only) to be paid by the assessee in case they exercise the option to redeem the goods. He imposed penalty of Rs.1.5 lakhs upon the respondents an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue. 4. Ongoing through the impugned order of Commissioner (Appeals), I find that he has granted relief to the respondents in respect of the goods found in the godown. Such relief stands granted by the appellate authority, after taking into consideration, the respondents plea that the goods found therein were earlier cleared on payment of duty under the cover of invoices as the same were rejected by their buyers, that were stored in the godown. He has rightly observed that the allegations of clandestine removal are required to be established by the Revenue and the negative onus cannot be placed upon the assessee. The Revenue has not made any investigations at the end of the buyers so as to find out the veracity of the truth i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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