2018 (3) TMI 690

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.... Per: Ms. Archana Wadhwa Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the lower authorities. 2. As per facts, the appellant M/s S.R. Ingots Pvt. Ltd. is engaged in the manufacture of MS ingots. The factory was visited by the officers on 25.3.2009, who conducted various checks and verifications. The officers also recovered some....

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....pholding the proposals in the notice. The order of the original adjudicating authority was upheld by Commissioner (Appeals). 4. After hearing both the sides, I find that the Revenue's entire case for clandestine removal is based upon the recovery of certain weighment slips from the appellant's factory during the course of the search. The appellants have taken a categorical stand that they were ha....

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....venue has not bothered to examine them and has not carried out the further investigations. Mere statements of the Director which is inculpatory in nature cannot be adopted as a ground for upholding the activities of clandestine removal, for which the onus is heavily placed on the Revenue. 5. Similarly, as regards the duty confirmation in respect of short found goods, without any corroborative evi....