2018 (9) TMI 571

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.... : Akil Kureshi, J. (Oral)]. - The department is in appeal against judgment of CESTAT [2007 (210) E.L.T. 211 (Tri. Ahmd.)]. At the time of admission of appeal, following question of law was framed : "Whether the Tribunal substantially erred in law in not accepting the case of the revenue about clandestine removal of goods in the guise of waste even when the Manager/Authorized Signatory had admi....

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.... the contents of panchnama and the so-called admissions made by the authorised representative. Show cause notice was issued and adjudicated confirming duty and penalty demands. Assessee went in appeal. Commissioner (Appeals) by a detailed order accepted the assessee's explanation to the discrepancies and came to the conclusion that there was no evidence of clandestine removal of goods. The departm....

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....livery chalan and invoices. They also accepted payments for goods through cheques. The assessee brought these evidences on record in reply to the show cause notice. The Commissioner was of the opinion that the department was not correct in believing that there was clandestine removal of goods in guise of wastage. On the contrary evidence suggested complete co-relation of goods with invoice, receip....