9911796707
TMI Blog2017 (9) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... arn broker's diary and the transporter's records, there is virtually no evidence establishing manufacture of such a huge quantity of yarn, their clearance etc - demand set aside - appeal allowed - decided in favor of appellant. - E/277 - 278/2007 - Final Order No. 41257-41258/2017 - Dated:- 25-7-2017 - Smt. Archana Wadhwa, Judicial Member Shri M. Karthikeyan, Advocate for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondents ORDER Both the appeals, one by the manufacturing unit and the other by the Managing Director, are being disposed of by a common order as they arise out of the same impugned orders passed by the authorities below. 2. After hearing the Ld. Counsel, Shri M. Karthikeyan, and Ld. AR, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GCs were clandestinely cleared, as the same were not reflected in the appellant s books of accounts. Accordingly, they entertained a view that the said manufacturing unit must be raising the invoices but have not accounted the same in the statutory records. 3. On the above basis, proceedings were initiated against them by way of issuance of Show cause notice proposing to confirm the duty of ₹ 8,11,664/- along with confirmation of interest and imposition of penalty. The said SCN culminated into an order passed by the original adjudicating authority confirming the demand along with interest and imposing penalty of identical amount on the manufacturing unit. In addition, penalty of Rs.Two lakhs was imposed on the Managing Director, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne removal stand made by the Revenue only on the basis of the entries made in the third party s records. Although the Ld. Advocate has referred to number of decisions laying down that allegations of clandestine removal are required to be based upon positive evidences but reference can be made to the latest decision in the case of CCE ST, Raipur Vs. P.D. Industries Pvt. Ltd. 2016 (340) ELT 249 (Tri.-Del.). The Revenues reliance on the entries made in third party documents of a commission agent and transporter were held not to be sufficient so as to arrive at the findings of clandestine removal. The Tribunal observed that if the department wanted to rely upon the entries made in the documents seized from the premises of third party, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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