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TMI Blog2017 (3) TMI 1498X X X X Extracts X X X X X X X X Extracts X X X X ..... favor of the respondents - the charge of clandestine manufacture and removal of the goods is not sustainable in the eyes of law - penalty set aside - appeal dismissed - decided against Revenue. - E/50859-50867/2015-(SM) E/CROSS/51144/2015 - A/60336-60344/2017-SM[BR]. 60336-60344 / 2017 - Dated:- 28-2-2017 - Mr. Ashok Jindal, Member (Judicial) Shri G.M.Sharma, AR for the appellant Shri N.Bindal, Kulvinder Ms.Krati Somani, Advocates for the respondent ORDER Per Ashok Jindal The Revenue is in appeal against the impugned order wherein the benefit of doubt was given to the respondent. 2. The facts of the case are that on specific information on 18.12.2007, the premises of one of the respondent M/s.Vee Kay Iron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re imposed on the respondents. The said order was challenged by the respondents before the Commissioner (Appeals) who dropped the charge of clandestine manufacture of goods. Aggrieved from the said order, the Revenue is before me. 3. Learned AR appearing for the Revenue submits that in this case, loose slips were recovered from M/s.Vee Kay Iron Steel Traders which has been controlled by the director of M/s. Vee Kay Concast Pvt.Ltd., therefore, these loose slips are reliable documents to allege clandestine removal of the goods. All the loose slips were recovered in the form of Dharmkanda slips of buyers as well as manufacturers. Therefore, these loose slips are reliable documents. It is further submitted that loose slips which are corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration of the submissions made by both sides, I find that to establish clandestine removal necessary ingredients are to be ascertained: (a) whether M/s.Vee Kay has manufacturing facility of these goods (b) Whether these goods have been manufactured and cleared by the respondent (c) Whether the excess electricity has been consumed by the manufacturer to manufacture the goods. (d) How the excess goods manufactured were transported and whether the transporters statement have been taken on record or not ? (e) Whether these goods have been weighed and weighbridges owners statement have been cross examined to ascertain how much quantity have been received for weighment. 7. In the absence of above elements, the char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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