2014 (6) TMI 163

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....ha, Advocate For the Respondent : Shri B.B. Sharma, D.R. JUDGEMENT Per Archana Wadhwa : Both the appeals are being disposed of by a common order as the same arise out of the same set of facts and circumstances. In Appeal No. E/1275/2011-EX(SM), the lower authorities have appropriated the duty of Rs. 2,02,126/- confirmed against the appellant and paid by them. In other Appeal No. E/1916....

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...., show Cause Notice was issued to them on 27.3.2010 proposing appropriation of the deposited duty along with confirmation of interest and imposition of penalty. The said Show Cause Notice culminated into an order passed by the lower authority and upheld by Commissioner (Appeals). Hence the present appeal. 4. The appellant's during the course of adjudication has explained the discrepancies and h....

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....cate and establish the clandestine manufacture and removal of the goods. It is well settled law that the onus to prove clandestine activities is upon the Revenue and is required to be discharged by production of positive evidences. The demand on the basis of clandestine removal cannot be confirmed on assumptions and presumptions. There being no evidence in the present case to establish any such cl....