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TMI Blog2008 (4) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... cross examination of relied person – no conclusive evidence on record, to prove clandestine removal – revenue appeal dismissed – there is no error in the order of the Commissioner (Appeals) - E/958-959/2006-SM - 666-667/2008-SM(BR)(PB), - Dated:- 16-4-2008 - Justice S.N. Jha, President Mr. B.S. Suhag, DR, for the Appellant Mr. Sudhir Malhotra, Advocate, for the Respondent [Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both M/s. Luxmi Processors, and M/s. R.K. Woollen Mills were booked. While the former (respondent in Appeal No. 958/06) was booked for clandestine removal of corduroy cloth measuring 30131.50 Mtrs, notice was issued to M/s. R.K. Woollen Mills (respondent in Appeal No. 959/06) for abetting clandestine removal of the goods. 3. On consideration of the replies of the respondents, the Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o only one of them. Except the statement of Khajinder Singh, there is nothing on record to connect the receipt of goods from M/s. Luxmi Processors. No doubt, the statement of Khajinder Singh is inculpatory in nature and therefore, legally, there is no bar to placing reliance on it and drawing adverse inference against both M/s. Luxmi Processors and M/s. R.K. Woollen Mills. However, in the instan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on it either. 6. It was submitted on behalf of the respondents that the duty liability in respect of cloth is to be determined on the basis of square meter, whereas in the instant case, it was done on the basis of length. The respondent M/s. Luxmi Processors claims to be a job worker. In the facts and circumstances, it cannot be said that the goods in question had been received from M/s. L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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