2014 (2) TMI 1325

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ightly held that clandestine activities cannot be proved against the assessee - appeal dismissed - decided against Revenue. - E/2823/2009-SM and Cross Objection No. E/CO/22/2010-SM - Final Order No. A/50728/2014-SM(BR) - Dated:- 6-2-2014 - Ms. Archana Wadhwa, Member (J) Shri B.B. Sharma, AR, for the Appellant. None, for the Respondent. ORDER Being aggrieved with the order pas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ss against the quantity shown in the invoice. 3. On the above basis, proceedings were initiated vide show cause notice dated 29-7-2008 which was confirmed by the original adjudicating authority along with imposition of penalties. However, on appeal Commissioner (Appeals) set aside the order of the original adjudicating authority. Hence the present appeal by the Revenue. 4. For better appr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... angible piece of evidence or any evidence of financial flow back of funds etc. to prove the allegations. Under the circumstances, I find that it is a case of improper accountal of inputs and the charges of clandestine removal are not proved and also none of the essential ingredients of section 11AC of the Central Excise Act, 1944 are present in the case. While holding so, I take cognizance of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X