2016 (3) TMI 1295

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..... clandestinely - Held that: - Since the Commissioner (Appeals) has recorded the specific findings that clandestine removal of excisable goods has not been proved by the Department with any tangible evidence and allowed the appeal in favour of the respondent, I do not find it appropriate to interfere with the said findings in the impugned order - appeal dismissed - decided against Revenue.
MR. S. .....

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..... ased on entries found recorded in the records of said Trader and transporters against the name of the appellant No.1. All the above transporters in their statements recorded by the department had in general stated that they are loading and transporting the excisable goods namely sponge iron, from the factory premises of various manufacturers situated in Urla, and Siltara. I found that none of tran .....

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..... tage of inputs found in the stock, flow back of funds, purchase of final products by parties alleging receipt and removal of goods and any such evidence which would show clandestine manufacturer of goods. Mere entries of records of Trader and Transporters cannot be basis alleging the charge of clandestine removal." 2. Since the Commissioner (Appeals) has recorded the specific findings that clande .....

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