2003 (8) TMI 420

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....ppellant. Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - Issue relates to clandestine removal. The Counsel appearing for the appellants submitted that according to the Department, the party has cleared 223 tonnes of Tor steel clandestinely without payment of duty. He fairly conceded that out of 223 tonnes, 32 tonnes were manufacture....

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....ugned order, which is as under : - "the appellants have not been able to bring any evidence to prove that there is no clandestine removal. On the other hand, the lower authority in his impugned order has clearly brought out the facts that the clandestine removal has taken place....." He said that though sufficient evidence has been placed before the authorities below and same has been record....