9911796707
TMI Blog2008 (7) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ome of the entries related to orders received by them but not executed - clandestine removal is not proved by any tangible evidence - other private records do not get corroborated by any evidence i.e. from the buyers - appeals by the Department are rejected – demand not warranted - E/4932-4934/2004 - 571-573/2008-EX(PB), - Dated:- 18-7-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unted quantities of goods and agreed to pay the duty involved. However, the statement was retracted by a letter dated 27-1-98. (b) After further investigation, a show cause notice was issued. The original authority confiscated cement valued at Rs. 13,360/- but allowed the same on payment of redemption fine of Rs. 2,500/-. He also demanded duty of Rs. 11,30,484/- on 5652.450 of cement said to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused the statement of Sh. Nijamuddin E. Indorewala and also the retraction letter given by the company. 5.2 The relevant portion of the finding of the Commissioner (Appeals) are reproduced. "08. As regards conclusion of Adjudicating Authority that appellant has wilfully evaded payment of duty on 5652.450 MT of cement cleared during the period 1-1-1997 to 21-1-1998 and 2-11-1996 and December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants in respect of quantities alleged to have been supplied. (ii) No evidence has been adduced regarding payment made by the buyers to the appellants. No corroborative evidence has been adduced so as to establish transportation by way of lorry receipts, octroi entry, payment made to transporter etc. (iii) No evidence regarding receipt of raw material to produce the alleged excess quantity has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. The inference on clandestine removal has been based on scrutiny of the details gathered out of the floppy without testing the same through the person who maintained the said records. Under these circumstances, no valid grounds have been made out for interfering with the order of the Commissioner (Appeals). 6. Therefore, the appeals by the Department are rejected. (Operative part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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