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TMI Blog2017 (4) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... y corroboration from independent sources - the clandestine charges are required to be established beyond doubt and should be on the basis of evidence and not merely assumptive - appeal dismissed - decided against appellant. - E/1718 & 1720/2010-SM and Cross Objection Nos. E/Cross/218-219/2010-SM - Final Order Nos. A/53659-53660/2016-SM(BR) - Dated:- 8-9-2016 - Ms. Archana Wadhwa, Member (J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous persons, proceedings were initiated against the respondent for confirmation of duty demand of ₹ 21.46 lakhs approx., on the allegation of clandestine removal. The notice culminated into an order passed by the original adjudicating authority confirming the demand and imposition of penalty on the manufacturing unit as also on Director. 5. On appeal, Commissioner (Appeals) observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istent view of Hon ble Tribunal in series of cases that the allegation of clandestine removal is required to be discharged by sufficient, cogent, convincing and affirmative evidence. From perusal of record it is evident that the documents seized by the officers and which has been made basis for allegation of clandestine removal shows the name of certain purchasers. However, it is also evident that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty is imposable on him. In view of above discussions, order passed by the adjudicating authority deserves to be set aside. I hold accordingly. 6. Revenue is in appeal against the impugned order. 7. After going through the impugned order as also the memo of appeal filed by the Revenue, I find no infirmity in the views of Commissioner (Appeals). Admittedly, the entire case of the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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