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TMI Blog2017 (8) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ered from the premises of M/s. Shyam Salona Plywood and M/s. Shiv Shankar Plywood, a third party and the same cannot be relied upon - Admittedly, the Revenue has failed to establish the clandestine manufacture and clearance of the goods by the appellant. Therefore, the demand of duty is not sustainable - appeal allowed - decided in favor of appellant. - E/60336, 60340/2017-SM - A/61549-61550/2017-SM[BR] - Dated:- 16-8-2017 - Mr. Ashok Jindal, Member (Judicial) Shri S.P. Siddhantha, Consultant for the Appellant Shri G.M. Sharma, A.R. for the Respondent ORDER Per : Ashok Jindal The appellants are in appeal against the impugned order wherein demand of duty has been confirmed on the basis of charges of clandestine r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with interest was confirmed and penalties were imposed on both the appellants. The said order was appealed before this Tribunal and the Tribunal remanded the matter back to the adjudicating authority with following directions:- 8. In these cases from the impugned order it is not clear how the charge of clandestine removal is proved. Therefore, matter needs examination at the end of adjudicating authority to follow the criteria laid down by this Tribunal in the case of Arya Fibers Limited (supra) and to provide all the necessary relevant documents relied upon or not relied upon to the appellants and provide cross-examination of the witnesses sought by the appellant and thereafter, to pass an appropriate order in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of actual removal of unaccounted finished goods (not inferential or assumed) from the factory without payment of duty; (c) discovery of such finished goods outside the factory; (d) instances of sale of such goods to identified parties; (e) receipt of sale proceeds, whether by cheque or by cash, of such goods by the manufacturers or persons authorized by him; (f) use of electricity far in excess of what is necessary for manufacture of goods otherwise manufactured and validly cleared on payment of duty; (g) statements of buyers with some details of illicit manufacture and clearance; (h) proof of actual transportation of goods, cleared without payment of duty; (i) links between the documents recovered during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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