9911796707
TMI Blog2018 (4) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... flect the correct position - Otherwise also in the absence of any evidence to reflect upon the clandestine clearance of the final product, the findings arrived at by the lower authorities cannot be upheld. Confiscation of raw material - redemption fine - Held that: - there is no provision of confiscation of the raw material which has not been entered in the records - the Redemption fine set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant during the course of investigation. 2. On appeal Commissioner (Appeals) held the said demand to be unjustified, being based on assumption and presumption. For better appreciation Commissioner (Appeals) relevant on paragraphs which is reproduced here: The allegation based on a few documents without any corroboration with any evidence as to production, transport, receipt by custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 27,69,987/-. Further, in the next paragraph, he confirmed the appropriate demand of ₹ 4,92,187/- on the ground of clandestine activity as also by observing that same stand deposited by the appellant during investigation. 4. I find no justification in the above stand of the Commissioner (Appeals) inasmuch as the order is self-contradictory. Having set aside the entire confirmation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. There were number of consignments of scrap as disclosed in the impugned order itself which were received by the appellant during the period of investigation. In the absence of any evidentiary material , it is to be held that such shortage which according to the appellant were only on eye estimation basis and did not reflect the correct position. Otherwise also in the absence of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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