TaxTMI 
TaxTMI 
2003 (1) TMI 499
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....t. [Order]. - After hearing Shri D.K. Saha, ld Consultant and Shri A.K. Mondal, ld. SDR, I find that the demand of duty of Rs. 15,000/- (approx.) has been confirmed against the appellants on the ground of clandestine removal of their final product by observing that on the day of visit of the Central Excise Officers in the appellants' factory, the final product was found short. 2. Shri Sah....
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.... before the visiting staff, they make out a case of clandestine removal against them. Thereafter, on 4-1-2000, they enclosed a list of materials damaged/lost due to super-cyclone and finally, made an application with the Commissioner on 18-4-2000 praying for remission of duty on the damaged goods. Shri Saha submits that the said application is still pending with the Commissioner and he has not dec....
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....n about the loss of the materials. They had also moved an application to the Commissioner for remission of duty on the final product, so lost. In the circumstances, the charges of clandestine removal cannot be sustained, especially, when there was no direct or indirect evidences on record to substantiate such charges. It is now well settled law that the charges of clandestine removal are required ....