9911796707
TMI Blog2018 (3) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... from the weighment slips, there is no further evidence on record to show that the appellant had procured the huge raw material in a clandestine manner and has manufactured their final product which stands cleared by them in a clandestine manner. Mere statements of the Director which is inculpatory in nature cannot be adopted as a ground for upholding the activities of clandestine removal, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the same with the entries made in the statutory records and found that the appellant had indulged in clandestine clearances during the period Feb. 2009 to March, 2009 to the extent of 878.285 MT of MS ingots involving duty of ₹ 18,47,284/-. Further, as per the stock verification shortages were found in the stock of the raw material i.e. sponge iron as also in respect of the finished goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses also and sometimes the trucks were being sent outside inasmuch as they are also owning three trucks which are used for transportation of the goods of various other parties on rental basis. In the absence of any other evidence on record to show that the clandestine activity has been undertaken by the appellant, confirmation of demand of duty is not justified. I fully agree with the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not justified. The Hon ble Allahabad High Court in the case of CCE Vs. Meenakshi Castings - 2011 (274) ELT 180 (All.) has held that the shortages detected at the time of visit of the officers do not lead to the inevitable conclusion of the clandestine removals unless there is another corroborative evidence in the shape of independent cogent and positive evidence. 6. In view of the above, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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