9911796707
TMI Blog2024 (1) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... of electricity, deployment of labour, manufacture of excisable goods, clandestine removal, sale of excisable goods and receipt of sale proceeds etc. Department argues that a case of clandestine removal cannot be and need not be established with a mathematical precision. A serious charge like clandestine removal cannot be levelled on the basis of a mathematical calculation i.e just by calculating a quantum of plywood that could have been manufactured using the alleged receipt of formaldehyde. The Department has not made out any case of clandestine removal against the appellants and therefore, the impugned order is not sustainable and is liable to be set aside - Appeal allowed. - HON BLE Mr. S. S. GARG, MEMBER (JUDICIAL) And HON BL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued and demand was confirmed by the impugned order along with interest and penalty. Hence, this appeal. 2. Shri Naveen Bindal, learned Counsel for the appellants, submits that though Shri Ashok Aggarwal provided proof of supply of formaldehyde to 26 manufacturers, show-cause notices were issued to only 07 manufacturers; out of these 07 show-cause notices, 02 showcause notices, issued to M/s Mahalakshmi Industries and M/s LRB Industries, were dropped by the Joint Commissioner and the same was accepted by the Department. On appeals filed by the various appellants, This Tribunal has dropped the proceedings against M/s Volcano Plywood Industries, M/s Sant Gianashwar Kwatra vide Final Order No.60024-60025/2022 dated 11.01.2022; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d supply of one of the raw materials as per the weighment slips recovered from Shri Ashok Aggarwal. As the Tribunal found in other cases, in the impugned case also, Department did not find it convenient to investigate the actual receipt of formaldehyde by the appellants from Shri Ashok Aggarwal, leave alone the establishment of purchase of other raw materials, consumption of electricity, deployment of labour, manufacture of excisable goods, clandestine removal, sale of excisable goods and receipt of sale proceeds etc. Department argues that a case of clandestine removal cannot be and need not be established with a mathematical precision. While we accept the proposition, we are of the considered opinion that a serious charge like clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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