Clandestine removal case - Department failed to establish...

Clandestine removal case - Department failed to establish clandestine manufacture and removal of assembled TV sets from warehouse/godown beyond reasonable doubt. Mere recovery of parts or TV sets insufficient, clinching corroborative evidence required. Statements alone cannot establish facts. Department tried to establish cash dealings to avoid buyer identity, but ledger showed banking transactions with buyer details. Consistent view that Settlement Commission findings cannot be basis for adjudication in different proceedings. As duty demand failed, interest and penalties also set aside. Extended period wrongly invoked as facts known to department in 2016 itself when DRI investigation started, show cause notice issued belatedly in 2020. Lack of evidence on manufacturing, transportation, buyers. Show cause notice unsustainable, appeal allowed.