TaxTMI 
TaxTMI 
2005 (11) TMI 393
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.... The issue involved in this case is regarding the demand of duty on the alleged clandestine removal by the appellants. 2. The relevant facts for my consideration are that the appellants were visited by the Officers of the Department and on verifying and checking the records, they came to the conclusion that the appellants had removed the duty payable goods without payment of any duty. They w....
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.... appellants. Further he submits that if the appellants wanted to pay duty on the goods, they are eligible for availment of Modvat credit on the inputs purchased by them. This point was also taken by them before the adjudicating authority as well as before the Commissioner (Appeals). He brings to my notice a letter written by the Superintendent of Central Excise, Bhandara Range, wherein it is certi....
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....portedly sold the scrap and the Director's statement. There is no corroborative evidence to co-relate the allegations of clandestine removal, but for the above said points and in the absence of any corroborative evidence, the appellants cannot be directed to pre-deposit the duty. Further I find that it is a settled law that even in case of clandestine removal, if the appellants are eligible for Mo....