2018 (4) TMI 362

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a common order as they arise out of the same set of facts and circumstances. 2. The assessee's appeals are against confirmation of demands of duties on the allegations of clandestine removal based upon the shortages detected by the officers during the course of their visit in the appellant's factory on 24/25.12.2011 and to impose penalties upon them. The Revenue's appeals are against that part of the impugned order of the Commissioner (Appeals), vide which he has set aside the confiscation of Indian currency recovered from the assesse's premises during the course of search. 3. As regards the assessee's appeals, it is seen that the manufacturing units are engaged in the manufacture of excisable goods and their factories were visited by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ana Vs. Nexo Products (India) reported as 2015 (325) ELT 106 (P&H) and to another decision of the Hon'ble Punjab & Haryana High Court in the case of CCE & ST, Ludhiana Vs. Anand Founders & Engineers reported as 2016 (331) ELT 340 (P&H). It stands held on the above decisions that the clandestine removal charges based on shortages in stock cannot be upheld in the absence of any other evidence brought on record by the Revenue showing such illegal activities on the part of an assessee. The said decisions stand followed by the Tribunal in many numbers of cases. 5. As such, in view of the foregoing, I find no justifiable reasons to uphold the impugned orders. Accordingly, the appeals filed by M/s. P.S. Steel Tubes Pvt. Ltd. and M/s.Orient Ispa....