2007 (11) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Member (J)] - The appellants are engaged in the manufacture of Ceramic Glazed Tiles falling under heading 6906.10 of the 1st Schedule of the CETA, 1985.  As per the facts on record, the office premises of one M/s Jalaram Transport Rajkot were put to search on 28.1.98 and various goods loading slip books were recovered.  Proprietor of the transport company, in his statement dt.2.2.98 depo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enalty.  The original Adjudicating Authority confirmed the demand as proposed in the notice and also imposed personal penalty of identical amount on the manufacturing unit along with imposition of personal penalty of Rs.10,000/- on the partner.  Appeals against the above order did not succeed before the Commissioner (Appeals).  Hence, the present appeal.  We have heard Shri C. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of requirements given by the clients over phone and it is not always that the trucks are booked and actually used by such persons.  The transportation does not get executed due to various practical problems. It has further been mentioned in the affidavit that the trucks booked for the minimum quantity due to freight reason which does not mean that the quantity mentioned in chit is also the l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne by Revenue, the benefit of doubt has to be extended to the appellant in the absence of any corroborative evidence and on the face of the doubtful nature of transport slip.  It is well established that the charges of clandestine removal cannot be confirmed on the basis of surmises and conjectures and require positive and tangible evidence.  In the absence of such evidence in the presen....