2016 (12) TMI 917

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....appellant None for the respondent ORDER Per Ashok K. Arya The Revenue is in appeal against the order dated 3.11.2009 of the Commissioner (Appeals) whereunder demand of duty has been dropped. 2. The Revenue has been represented by Shri Yogesh Agarwal, DR. None is present for the respondent but cross objections have been filed on their behalf. 3. The Revenue s main contention is th....

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....e is nothing on record to show substantiate that the goods were in fact cleared/sold by the appellant against remaining parallel invoices. There is no confirmation from either of the recipient of the goods or the remaining parallel invoices that they had received those goods. It is settled principle of law that the clandestine clearance is a positive action and the same is required to be substanti....

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....and based only on computer sheet of sales statement, without any corroborative evidence is not sustainable questionable. This was also a view of Tribunal in the case of CCE Vs. Annapurna Industries 2003 (153) ELT 586. Even confessional statement without any corroborative evidence is not sustainable has been held by the Hon'ble Tribunal in the case of Tejwal Dyestul Industries Vs. CCE (2007) 216 EL....

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....d therein were actually delivered to the recipients. Thus, the investigation has failed to establish the evidential value of these document with the help of corroborative evidence to support clandestine production and removal. Since the very basis of ascertaining average production as per power consumption is not supported by corroborative tangible and clinching evidence, such basis of average pro....