2005 (11) TMI 393

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....JDR, for the Respondent. [Order]. - 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 payabl....

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.... same with any clinching evidence against the 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 Centra....

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....ames and addresses to whom the appellants had purportedly 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 clandesti....