2002 (1) TMI 1244

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....[Order]. - This appeal has been filed by the appellants against the impugned Order-in-Appeal dated 16-3-2001 vide which the Commissioner (Appeals) has affirmed the Order-in-Original of the Dy. Commissioner dated 27-11-98, who confirmed the demand of Rs. 4,09,505/- with penalty of Rs. 1,00,000/- under Rule 173Q of the Central Excise Rules, 1944 against the appellants. 2. The proceedings wer....

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....ed. The Executive Director of the Company, Shri S.L. Bhalla was also examined, who admitted that the company owned two trucks, which were mentioned in the challans. After getting reply to the show cause notice, wherein the appellants denied the clandestine removal of the goods without payment of duty from the factory, the Dy. Commissioner confirmed the duty and imposed penalty on the appellants as....

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....e sent for weighment to M/s. DDK/DWB. Similarly, the challans collected from that weighment company could not furnish conclusive proof of the sale of the goods mentioned therein. No corroborative evidence had been collected by the department to establish the clandestine clearance of the goods by the appellants without payment of duty. No statement of any firm to whom the goods were allegedly clear....

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....ical case, it has been observed by the Tribunal that Dharam Kanta slips are not sufficient to establish the clandestine removal of the goods by the assessee in the absence of inquiry conducted from the buyers about the receipt of the goods entered therein. It is also equally well settled that charge of clandestine removal of the goods cannot be based on presumptions and assumptions. This charge ha....