2008 (6) TMI 216

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..... ran Nair, J.]. - Heard the Assistant Solicitor General appearing for the appellant and counsel appearing for the respondent. Pursuant to information that respondent was engaged in clandestine removal of goods without payment of duty, the department conducted search in the business premises of two units of the respondent and in the residence of the proprietrix. Documents pertaining to business tran .....

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..... their burden in proving clandestine removal of dutiable goods. Strangely, the Tribunal has not considered any evidence relied on by the department like the statements recorded from the employees, admission made by the proprietrix at the time of search and the evidence collected from the Bank pertaining to business transactions. When prima facie evidence is established by the department, particular .....

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..... on by the department are entirely different. Since we are thoroughly dissatisfied with the order of the Tribunal which was issued without reference to the materials gathered by the department and based on which adjudication was made, we set aside the order of the Tribunal with direction to the Tribunal to rehear the matter after calling for the search records and after considering the evidence rel .....

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