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TMI Blog2017 (10) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. The contention of the appellant that the said statement has been retracted by way of an affidavit which has been placed on record at the time of reply to the show cause notice and same has not been considered. I find that the affidavit which has not been filed with the Department in time cannot be the basis for retraction that the statement has been retracted on next day by Shri Nagappa. Therefore, the retraction is not admissible. Revenue has been able to prove clandestine removal of goods on the basis of the torn of invoices recovered during the course of investigation - demand with interest and penalty upheld. Demand of ₹ 32,815/- (Rupees Thirty-Two Thousand Eight Hundred and Fifteen only) has been confirmed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty was confirmed alleging clandestine removal of goods and penalties on both the appeals were imposed. Against the said order, the appellants are before me. 2. The Learned Counsel for the appellant submits that Revenue has failed to produce any evidence of clandestine removal of the goods and there is only a presumption that on the basis of torn out invoice, the appellant has cleared the goods clandestinely. In any of torn out invoice neither invoice no. is mentioned nor the name of consignee is mentioned. Therefore, in the absence of any evidence on record charge of clandestine removal is not sustainable. It is further submitted that a demand of ₹ 40,883/- (Rupees Forty Thousand Eight Hundred and Eighty-Three only) has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I have gone through the invoices. On going through the invoice, I find that in the case of clandestine removal neither invoice no. is required nor the name of the consignee is required. Only modus operandi is to be seen. Further the statement of Shri Nagappa has been recorded which is as under: To your specific query regarding the torn invoices recovered from our premises, I wish to state that we generate invoices for removals of our above-mentioned goods from our factory premises and then clear the same. However, when the goods are received by our customers, we get the invoices back to us and then destroy/tear the same. Then we generate a new invoice with the same old number of the invoice that was torn and we clear another consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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