2019 (10) TMI 1201

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..... entire case of the revenue is based on the entries made in the said loose papers and note pads which do not stand further investigated by the revenue. It is well settled law that allegations of clandestine removal cannot be upheld on the said basis, unless there is corroborative evidence on record. The revenue has not even been able to find out any such evidence - appeal dismissed - decided aga .....

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..... presentative appearing for Revenue and Shri Dushyant Kumar learned Consultant appearing for respondents, we find that M/s Tycon Cables India Pvt. Ltd. and M/s Singhal Cable Industries were engaged in the manufacture of PVC cables and wires. There factory was visited by the Central Excise officers on 25.01.2012, who conducted various checks and verifications. Certain excesses were found, which were .....

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..... mmissioner (Appeals) set aside the same by observing that the findings of clandestine activities cannot be upheld on the basis of the sough entries striplings made in the note book or loose slips without any further investigations made by revenue. Aggrieved by the said order revenue has filed the present appeals. 4. We find that the entire case of the revenue is based on the entr .....

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