2017 (10) TMI 1438

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....d that certain manufactured goods have not been entered in statutory records and certain torn out invoices were also found in dustbin and the Statement of one Shri Nagappa, authorized signatory was also recorded. On the basis of the statement and the invoice, it was alleged that appellant is engaged in the activity of clandestine removal of goods, therefore a show cause notice was issued to demand duty along with interest and to impose penalty on both the appellants. The matter was adjudicated demand of duty was confirmed alleging clandestine removal of goods and penalties on both the appeals were imposed. Against the said order, the appellants are before me. 2. The Learned Counsel for the appellant submits that Revenue has failed to produ....

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....ned. 4. Heard the parties. Considered the submissions. 5. On careful consideration of submissions, I find that during the course of investigation, certain torn out invoices were found and a sample invoice extracted below: 6. The sole contention of the appellant is that neither invoice no. is mentioned nor name of the consignee is mentioned therefore it cannot be alleged that goods has been cleared clandestinely. Moreover, no other evidence has been produced by the Revenue. I have gone through the invoices. On going through the invoice, I find that in the case of clandestine removal neither invoice no. is required nor the name of the consignee is required. Only modus operandi is to be seen. Further the statement of Shri Nagappa has been r....