2016 (10) TMI 864

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.... Being aggrieved with the order passed by Commissioner (A) revenue has filed the present appeal. 2.  I have heard Shri R K Mishra Ld. AR appearing for the Revenue. Nobody appeared for the respondent. 3.  As per facts on record respondent is engaged in the manufacture of sponge iron. During the audit conducted in their factory for the period 2002-03 and 2004-05 certain discrepanc....

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....that the allegation of clandestine manufacture and removal and the same without payment of duty has been alleged solely on the basis of difference in consumption of raw material in two sets of record, without any tangible corroborative evidence to support such allegation. A demand of duty of Rs. 72,222/- is also raised on the appellant on the basis, of unaccounted receipt / income of Rs. 4,50,000/....

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....ha Winding Wires 2008 (229) ELT 218 In the present case as pointed out during special audit there was some discrepancies in the figure of balance sheet and the statutory records. Such discrepancies are definitely a lead to proceed further for an investigation to establish clandestine removal with the help of corroborative evidence. However, the investigation has failed to bring on record any in....

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.... CCF 2005 (182) ELT 465. iii) D.P. Industries Vs. CCE 2007 (218) ELT 242. Clandestine removal is a positive act and it is required to be proved beyond doubt on the basis of affirmative evidence and not on inference. In the present case the allegation about clandestine manufacture / removal is based on inferences drawn on the basis of difference in the figure and on the basis of unaccounted r....