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TMI Blog2018 (8) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... difference, there is virtually no other evidence on record to show any clandestine manufacture and removal of the goods. Even if the assessee’s explanation is not accepted it has to be appreciated that both the figures stand given in the two returns by the appellants themselves. The charges of clandestine removal are required to be produced by the Revenue and onus is heavily placed upon them. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and set aside. Appeal allowed in toto. - E/70335/2018-EX[SM] - A/71381/2018-SM[BR] - Dated:- 10-7-2018 - MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) Shri Aalok Arora, Advocate for the Appellant (s) Shri Gyanendra Kumar Tripathi, AC(A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: After hearing both sides, it is seen that duty of ₹ 21,28,500/-(Rupees Twenty One La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a clandestine manner. Though the appellant explained that ER-4 returns stand filed by them on the basis of their balance sheets, which includes sales from various branches as also some other activities of the assessee and ER-1 figures are the correct figures, the lower authorities have not accepted the said stand and based upon the difference in figures confirmed the demand. 3. I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nety Seven Thousand Eight Hundred and Fifty Four only) stands confirmed against the appellant by denying them the benefit of Cenvat credit of duty on the ground that the same stands availed on the basis of photocopies of the invoices issued by the input supplier. As explained by the ld.Advocate input supplier as also the appellant are falling under the same division and the input supplier have got ..... X X X X Extracts X X X X X X X X Extracts X X X X
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