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TMI Blog2016 (7) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... t, as per the settled law cannot be made the sole basis for confirming the allegations of clandestine removal. The Revenue has not made any further investigation to find out as to when the said goods were cleared and to whom it was cleared. There is nothing on record to show that who is the ultimate buyer of the same. In the absence of such an evidence to corroborate the Revenue’s stand, upholding of the same is not called for. Also the appellant has taken a stand that the dutiable waste generated in their factory stands cleared on payment of duty by way of issuing of invoices. No efforts have been made by the Revenue to find out the quantum cleared by the appellant on payment of duty and to make any suggestion or allegation that the scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during which some iron scrap was found which was cleared without any invoice. 2. On the above basis, proceedings were initiated by way of issuance of show cause notice dated 30.08.2006 proposing demand of duty amounting to ₹ 57,950/-, alleging clandestine removal of the waste generated during the period October, 2005 to January, 2006. The notice also proposed confirmation of interest and imposition of penalty on both the appellants. 3. The said show cause notice resulted into an order passed by the original authority confirming the demand alongwith confirmation of interest and imposing identical penalty on the manufacturing unit and penalty of ₹ 5,000/- on the authorised signatory. The said order of the lower authority st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical statement accepting dutiable waste and iron scrap cleared clandestinely under the said recovered slip. He has nowhere clearly admitted that the same is generated during the course of manufacture of the final product and stands cleared by them clandestinely. The said statement, as per the settled law cannot be made the sole basis for confirming the allegations of clandestine removal. The Revenue has not made any further investigation to find out as to when the said goods were cleared and to whom it was cleared. There is nothing on record to show that who is the ultimate buyer of the same. In the absence of such an evidence to corroborate the Revenue s stand, upholding of the same is not called for. 7. Otherwise also we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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