2008 (7) TMI 432

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctory premises - there is no evidence on record to prove clandestine removal - appeal dismissed - decided against Revenue.
D.A. Mehta and H.N. Devani, JJ. [Order per : D.A. Mehta, J. (Oral)]. - The appellant-Revenue has proposed the following three questions : "(A) Whether the Hon'ble CESTAT was justified in upholding Commissioner (Appeals)'s order inasmuch as setting aside the order for conf .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) had committed an error in holding that there was no mala fide intention to evade duty by clandestine removal of goods. That the Tribunal has erred in confirming the said finding of Commissioner (Appeals). 3. The Tribunal has recorded the following finding : "After hearing Ld. SDR Shri P.K. Katiyar appearing for the Revenue, and after going through the impugned order passed by Commissioner (App .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Excise Department visited the premises of respondent-assessee at 11.30 a.m. on 16-3-1996. (1) The explanation tendered by respondent assessee appears to be plausible explanation which has been accepted both by Commissioner [Appeals] and the Tribunal in light of the fact that no other evidence to dislodge the said explanation had been brought on record by revenue. Furthermore, there is n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X