9911796707
TMI Blog2003 (11) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... statement to show as to from whom the appellant purchased the raw material and there is no evidence of use of electricity, receipt of sale consideration to prove the event of manufacture and clearance of goods clandestinely. In the absence of evidence, the Commissioner was justified in setting aside the Order-in-Original. Similarly, the entries in the notebook or details contained in the file is not sufficient to prove the charge of clandestine removal as noted in several judgments of the Tribunal relied by the Commissioner (Appeals). The order is legal, proper and a correct one. There is no evidence available to sustain the charge. Therefore, there is no merit in the Revenue appeal and the same is dismissed. - Shri S.L. Peeran, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir statement ought to have been recorded to establish proper evidence, in the absence of any seizure of goods. Further they could have looked into the financial flow back, there is no mention about it. In this scenario, the benefit of doubt goes to the appellant. The Tribunal has held in large number of cases that unless there is clinching evidence on the nature of purchase of raw materials, use of electricity, sale, clandestine removals, the mode and flow back of funds, demands cannot be confirmed solely on the basis of note books recovered. Moreover the appellant has stated that the statement was not voluntary. They had forcefully refutted the allegations before the lower authority itself which was rejected as an after thought. Unless th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estine removal. In the case of D. Suyaraj, reported in 2001 (135) E.L.T. 202 (T), the Hon'ble Tribunal has held that it is now well settled by the judgments of Tribunal that mere recovery of diary wherein entries had been made by an appellant is not sufficient for confirming demands. But where there is a clear cut admission on various consumption of electricity for manufacturing the quantum shown by the Department and also evidence with regard to seizure of goods in the market added with evidence of invoices etc., to corroborate the clearances etc., then in such circumstances the demands are required to be confirmed. In this case there is no such seizure of goods, no invoices for the sale of goods alleged to be clandestinely removed. Moreov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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