2007 (11) TMI 529

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....er]. - Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has set aside the findings of clandestine removal against the appellant as arrived at by the Additional Commissioner, Revenue has preferred the following appeal. I have heard Shri M.M. Mathkar, learned JDR appearing for the Revenue and have gone through the impugned order. 2. As per the facts on recor....

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....at such Kachcha slips cannot be made the basis for arriving at the finding of clandestine removal without any corroborative evidence. In any case, he observed that the respondents have explained the details reflected in chit vis-a-vis the calculations produced on record by them. He observed that the chits by themselves are not sufficient proof of illicit removal. As regards the statement, he obser....