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TMI Blog2018 (5) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... e suppliers of the raw material nor any buyer of the finished goods were found or examined by the Department. Clandestine removal is a very serious charge which has not been proved by the Department and no corroborative evidence was there except the loose papers which are still ambiguous as the names of the other clients were mentioned in the papers. No shortage was found pertaining to the raw material or finished goods - demand cannot sustain - Decided in favour of assessee. - E/50800-50803/2017-DB - FINAL ORDER No._51694-51697/2018 - Dated:- 20-4-2018 - Dr. Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Present Shri R.K. Verma, Advocate for the appellant Present Shri S.K. Bansal, DR for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Mohammed Nazirooddin Sheikh dated 22/12/2011 is noted. In his statement he denied to supply any raw material to the appellant. In his statement he also mentioned that he was removed from the services by the appellant before the search but he never supplied as the appellant refused to purchase the raw material. 4. It is the submission of the Ld. Counsel that Shri Mohammed Nazirooddin Sheikh was having the other clients for supplying the labour as well as supervising their products. On the loose sheets and diaries the name of other clients were also mentioned. Lastly, he submits that the impugned order may kindly be set aside. 5. On the other hand, Shri S.K. Bansal, Ld. DR for the Revenue justified the impugned order. He submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other clients were mentioned in the papers. No shortage was found pertaining to the raw material or finished goods. 9. It may mention that the Hon ble High Court of Allahabad in the case of Continental Cement Company V/s Union of India 2014 (309) ELT 411 (All.) observed that:- 12 . Further, unless there is clinching evidence of the nature of purchase of raw materials, use of electricity, sale of final products, clandestine removals, the mode and flow back of funds, demands cannot be confirmed solely on the basis of presumptions and assumptions. Clandestine removal is a serious charge against the manufacturer, which is required to be discharged by the Revenue by production of sufficient and tangible evidence. On careful exa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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