9911796707
TMI Blog2006 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per (Oral) : ].- The following question has been proposed for the admission of this appeal:- "Whether after taking into consideration the facts and evidence of the present case and also applying the ratio of the judicial pronouncements as discussed hereinabove, the order passed by the Hon'ble Tribunal in setting aside the duty demand of Rs. 79,39,162/- and subsequently setting aside/reduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by one place. For example, 117.7 mtrs should be read as 1177 mtrs and the bill amount would be Rs. 4708/- instead of Rs. 470.80. Thus, it is noted that there is a dichotomy between the two statements. In such a situation where difference between two statements would seriously affect the duty liability of VAPPL, the Department should have obtained corroboration from the merchant manufacturers who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under 621 delivery challans without payment of duty. The two diaries seized from Shri Maheshkumar Satyanarayan Jhawar, on the basis of which duty demand of Rs. 79,39,162/- has been calculated, were with the Department on 25.11.1998 and his statement was immediately recorded. The statement of Shri Sushilkumar Poddar was also recorded immediately thereafter and therefore, when the Officers visited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shown in the diaries. In these circumstances, the material on record is not sufficient to hold that the department has discharged the burden of proving clandestine removal so as to sustain the demand of Rs. 79,39,162/-. We therefore, set aside this demand." 3. Whether any goods has been removed without payment of duty, is basically a question of fact. Nothing has been shown that the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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