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TMI Blog2018 (1) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... lead to conclusion of clandestine removal, in the absence of any corroborative evidence to that effect - apart from the alleged shortages, which are also being contested by the appellant as not being factual shortages, there is no other evidence on record to reflect upon the clandestine activities of the appellant. The Appellate Authority, having himself observed that there is no evidence to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was found that stock of M. S. Ingots were in excess than the recorded balance of M. S. Girders were short, than the balance recorded in the statutory records. The statement of Authorized Signatory - Shri Vikas Kumar was recorded, wherein he admitted such excess and shortage. 2. On the above basis proceedings were initiated against the appellant resulting in confirmation of demand of duty of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ock taking cannot lead to conclusion of clandestine removal, in the absence of any corroborative evidence to that effect. Reference can be made to Hon ble Allahabad High Court decision in the case of Commissioner Versus Minakshi Castings reported at 2011 (274) 180 (Allahabad). In the present case, I find that apart from the alleged shortages, which are also being contested by the appellant as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the goods were still lying in the appellant s factory premises (goods lying in the factory at the time of the officer s visit) and there is no evidence that the said goods, which were not accounted for in the relevant records, were kept with intent to evade payment of duty or the same were meant for the clandestine removal. There is no tangible evidence to establish the clandestine removal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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