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TMI Blog2018 (2) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same. The name of the company as reflected in the records of M/s. Amit Steels was Shree Balaji Maharaj and not the present appellant. It is only the basis of said statement of Shri Narendra Agarwal that the Revenue has proceeded against the appellant. It is well settled law that allegation of clandestine removal are required to be discharged by the Revenue by producing sufficient, positive and cogent evidence. There is nothing in the present impugned order of the lower authorities indicating any procurement of excess raw material, conversion of the same into final product and clearance of the same without payment of duty. The statement of the transporter recorded by the officers has also not given any details of the clearances made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout payment of duty. 3. As a result, the premise of the appellant were also visited by the officer and stock taking was done resulting in shortage of the raw material as also the final product. 4. Based upon the above, the proceeding were initiated against the appellant, proposing to confirm the demand of duty of ₹ 23,40,742/- on the allegation of clandestine manufacture and removal of their final product. Notice also proposed confirmation of duty to the tune of ₹ 4,34,359/- and in respect of shortage of raw material and finished goods found short at the time of visit of officers. The said demands were contested by the appellant on various grounds, which were not accepted by the original adjudicating authority, who confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records of M/s. Amit Steels was 'Shree Balaji Maharaj' and not the present appellant. It is only the basis of said statement of Shri Narendra Agarwal that the Revenue has proceeded against the appellant. 7. It is well settled law that allegation of clandestine removal are required to be discharged by the Revenue by producing sufficient, positive and cogent evidence. There is nothing in the present impugned order of the lower authorities indicating any procurement of excess raw material, conversion of the same into final product and clearance of the same without payment of duty. The statement of the transporter recorded by the officers has also not given any details of the clearances made from the assessee factory except to state in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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