2006 (2) TMI 33

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....-Appeal No. 21 and 22/2005-C.E., dated 28-2-2005 by which the Com missioner (A) has set aside the demands raised on the allegation of under valuation of the goods cleared in the invoices by collecting additional amounts in the form of cash. After due analysis of the entire matter on record, the Commissioner (A) has found lack of evidence on the charge of receiving extra money by cash. The findings....

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....ents. It is further obvious from the statements of DRL as well as the buyers that the spent solvent cleared is not a particular purity and hence the chemical examination report in respect of any particular consignment cannot form the basis for classification of all the clearances. Accordingly, I uphold the findings of the impugned order that the subject goods are chargeable to duty as spent solven....

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...., who have deposed that they paid additional amounts, have recorded such payments in their records. No such records were relied in the show cause notice. This show either there was no record of such payments as claimed or the investigation failed to examine this issue. In both the cases, the department stands failed to discharge its obligation with regard to the under-valuation of the goods. The s....