2018 (5) TMI 1206

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....updt.)(AR) for the Revenue Shri Rakshit Verma (Advocate) for the Revenue ORDER Per Mrs.Archana Wadhwa : Being aggrieved with that part of the impugned order of Commissioner(Appeals) vide which he has set aside the confiscation and the consequent redemption fine in respect of finished goods as also raw materials and has reduced the penalty from Rs. 1.00 Lakh to Rs. 10,000/- Revenue has ....

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....icers on 08.07.2014 and apart from detecting certain excesses in the stock, visiting officers also recovered some slip pads, which according to Revenue was indicating clandestine removals. A confessional statement of Shri Ankit Chhabra, partner of the manufacturing unit was recorded wherein he admitted that sometimes dutiable goods have been cleared from their factory without issuance of any invoi....

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....pads recovered during the course of visit of the officers as also on the statement of Shri Ankit Chabbra. The Revenue has also relied upon the statement of Shri Dushyant Kumar Singh, Manager. However, the assessee has taken a stand that the said Shri Dushyant Kumar Singh looks after the maintenance of plant and in no way concerned with the manufacturing activity. The main responsibility of product....

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.... raw material suppliers. Apart from that I also note that there is no identification of the buyers to whom the clandestinely removed goods have been sold. The allegations of clandestine removal are serious allegations and are required to be proved by the Revenue, by raising sufficient positive evidence. The same cannot be upheld merely on the basis of rough sheets and the uncorroborative statem....