2017 (10) TMI 1037

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..... hnama was drawn and relied upon by the authorities below to allege shortages, in the absence of documents, the allegation of clandestine removable is not sustainable - appeal allowed - decided in favor of appellant. - E/375-377/2012-EX[SM] - A/71015-71017/2017-SM[BR] - Dated:- 12-9-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Rajesh Chhibber, Advocate - for Appellants Shri Pawan K .....

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..... which duty has been demanded from the appellant. The matter was adjudicated and demand of duty was confirmed along with interest and penalties. Aggrieved by the said order, appellants are before me. 3. Learned Counsel for appellant submits that in this case no panchnama has been drawn, as the same is not relied up on. Moreover, the invoices on which duty sought to be demanded are not relied up .....

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..... he parties and considered the submissions. 6. On careful consideration of the submissions made by both sides, I find that in this case allegation of clandestine removal have been alleged on three grounds, as follows:- (a) Photocopy of invoices received in the factory of the appellant, (b) certain invoices were found in the factory premises of the appellant and on the table of the Dire .....

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