9911796707
TMI Blog2017 (6) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of clandestine removal - demand set aside - appeal allowed - decided in favor of appellant. - E/630/2012 - A/60944/2017-SM[BR] - Dated:- 17-5-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Kamaljeet Singh, Advocate for the Appellant(s) Shri Tarun Kumar, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they have not sold any goods to M/s. V.K. Concast Private Limited, as indicated in the records retrieved from the computer of Shri Atul Gupta. But it was alleged that the appellant has clandestinely cleared the goods which were found entered in the records of seized from Shri Atul Gupta. On the basis of this, a show cause notice was issued to the appellant to demand duty on the goods cleared c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying invoices. In that circumstances, without any corroborative evidence, merely on the basis of some private record recovered from Shri Atul Gupta, the demand is not sustainable against the appellant. 4. On the other hand, learned. AR for the Revenue submits that as the record retrieved from Shri Atul Gupta shows that the appellant is one of the suppliers. It is his submission that where the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransporter is recorded and no mode of payment is determined by the Revenue while investigating the case. All the more, during the course of investigation, nothing adverse was found against the appellant and the appellant has made a categorical statement that they have not supplied any goods without cover of invoice. In that circumstances, without any positive evidence of clandestine removal of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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