2012 (6) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vindran;   This appeal is filed by the Revenue against order-in-appeal No.1061/2001/Commr(A)/Raj, dt.09.11.01.   2. Before we take up the appeal for disposal, we find that this appeal was disposed of by the bench along with the appeal filed by the assessee vide final order dated 28.09.05. Against such an order, Revenue filed an application for rectification of mistake which was rej....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is restored to the file of the Tribunal which shall be decided in accordance with law.   3. As directed by the Hon ble High Court, we take up the appeal on record and call the same for disposal.   4. Heard both sides and perused the records.   5. Revenue is in appeal against the impugned order on the ground of setting aside of the demand raised on the assessee under the ch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ded. It is the submission that the first appellate authority in setting aside the demand has erred.   7. Ld. counsel on the other hand would submit that except for the letter heads wherein the clearances were mentioned, there is no evidence on record to show that clandestine removal had taken place. It is his submission that the decisions of the Tribunal in the following cases, it has been....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t appellate authority has recorded clearly that there was no corroborative evidences regarding the clandestine removal of the goods. Even today also, the Revenue is not in a position to putforth corroborative evidence as regards the clandestine removal of the goods. It is also seen that the findings of the first appellate authority as to why Shri Mahesh P. Balchandani was not confronted with this ....