9911796707
TMI Blog2006 (2) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... oval may not be direct and revenue is bound to produce collaborative evidence and every link therein require to be proved X X X X Extracts X X X X X X X X Extracts X X X X ..... oices and usage of such goods in such particular industries in the form of spent solvents clearly establish that the subject goods are liable to be classifiable as spent solvents. It is further obvious from the statements of DRL as well as the buyers that the spent solvent cleared is not a particular purity and hence the chemical examination report in respect of any particular consignment cannot f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are at best oral evidence and cannot have independent existence in the absence of any material evidence. It is not brought out in the show cause notice whether the buyers, who have deposed that they paid additional amounts, have recorded such payments in their records. No such records were relied in the show cause notice. This show either there was no record of such payments as claimed or the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne through the records and we find in the grounds of appeal the same allegation as in show cause notice has been filed. However, the Revenue has not brought along with the Appeal Memo any evidence to prove clandestine removal or receipt of funds in cash. The grounds of appeal states that the documentary evidence to prove clandestine removal would not be direct. Even if this contention is accepted, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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