2007 (6) TMI 75

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..... COMMR (A)/27/SRT-II/2005, dt. 7-9-2005 by which he set aside the penalty imposed by the original authority on the appellant's company. 2. Heard both sides. 3. The relevant facts in brief are as follows: (a) On 29-8-1997, when the officers visited, they noticed a shortage of finished goods weighing 2740 kgs. of Beta Blue and on that day, the Director of the company submitted that he could not e .....

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..... mission about any clandestine removal or other corroborative evidences like unaccounted procurement of raw materials or any private records indicating clearances of finished goods without payment of duty. In the given facts and circumstances, the allegation of clandestine removal which is a serious change can not be fastened on the appellant. Therefore, I do not find any valid grounds to interfere .....

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