9911796707
TMI Blog2018 (4) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... me set of facts and circumstances. 2. The assessee's appeals are against confirmation of demands of duties on the allegations of clandestine removal based upon the shortages detected by the officers during the course of their visit in the appellant's factory on 24/25.12.2011 and to impose penalties upon them. The Revenue's appeals are against that part of the impugned order of the Commissioner (Appeals), vide which he has set aside the confiscation of Indian currency recovered from the assesse's premises during the course of search. 3. As regards the assessee's appeals, it is seen that the manufacturing units are engaged in the manufacture of excisable goods and their factories were visited by the officers on 24/25.12.2011, who conducted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 325) ELT 106 (P&H) and to another decision of the Hon'ble Punjab & Haryana High Court in the case of CCE & ST, Ludhiana Vs. Anand Founders & Engineers reported as 2016 (331) ELT 340 (P&H). It stands held on the above decisions that the clandestine removal charges based on shortages in stock cannot be upheld in the absence of any other evidence brought on record by the Revenue showing such illegal activities on the part of an assessee. The said decisions stand followed by the Tribunal in many numbers of cases. 5. As such, in view of the foregoing, I find no justifiable reasons to uphold the impugned orders. Accordingly, the appeals filed by M/s. P.S. Steel Tubes Pvt. Ltd. and M/s.Orient Ispat Pvt. Ltd. including the appeals of Shri Suresh A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of Kolkata in the case of Bimal Kumar Kheria Vs. Asstt.Director, Directorate of Enforement reported in 2014 (309) ELT 488 (Tribunal-Delhi) as also by the Hon'ble High Court of Madras in the case of JKS Air Travels reported in 2016 (331) ELT 173 (Madras). It stands held in the said decisions that for confiscation of the Indian currency as sale proceeds of smuggled goods, in terms of Section 121 of the Customs Act, the Revenue is required to satisfy the pre-conditions that the sale proceeds should relate to the smuggled goods and should have been made by a person knowing that the goods were of smuggled nature. Inasmuch as the Revenue has not produced any evidence contrary to the evidence produced by Ahujas showing the legal possession of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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