2007 (2) TMI 566

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....rder]. - After hearing both sides duly represented by Shri M.N. Saiyed, learned Consultant and Shri K.J. Sanchej, learned D.R. I find that the demand of duty stand confirmed against the appellants who are manufacturer of Texurised Yarn, on the findings of clandestine removal. In one case the said findings are based upon the comparison of figure of opening balance in the balance sheet with the fi....

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....neither any statement of any authorized officer of the company to show that the differential quantity stand removed by them clandestinely, nor is there any other independent evidence on record to corroborate the charge of clandestine removal. It does not need the help of any authority to say that such an allegation of clandestine removal is required to be established by the Revenue by production o....