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TMI Blog2008 (7) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of such discrepancies, cannot lead ipso facto to the conclusion that all other invoices were also used as a means of double transportation - in absence of affirmative evidence to show clandestine removal, the charges cannot be upheld - E/3431-3433/2004 - 455-457/2008-EX(PB), - Dated:- 10-7-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri Bipin Garg, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , were seized. On the basis of some discrepancies found in four copies of the invoices as regards the vehicle numbers in the triplicate copy of the invoice and quadruplicate copy of the invoice, the proceedings were initiated against the appellant alleging that they have cleared the goods twice under the cover of the same invoices and as such has short paid duty to the tune of Rs. 5,53,745/- and R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards the discrepancies, it stands explained that the vehicle number was mentioned as UMW-355 in triplicate copy whereas the same was shown as UMO-355 in the quadruplicate copy and such mistake occurred on account of malfunctioning of carbon. As regards the statement it was observed by the Commissioner (Appeals) that the same was retracted immediately and in the absence of any corroborative evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng both the sides, we do not find any infirmity in the findings of the Commissioner (Appeals), as regards dropping of demand inasmuch as the minor discrepancies in the four invoices stands duly explained by the assessee and in any case the fact of such discrepancies, cannot lead ipso facto to the conclusion that all other invoices were also used as a means of double transportation of the goods und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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