2008 (7) TMI 343

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....e Appellant. None, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - These three appeals are filed by the Department against the order of the Commissioner (Appeals) No. 476-478-CE/IND/APPL-1/03 dated 28-8-03. 2. Heard learned DR. None appeared on behalf of the respondents. 3. The relevant facts, in brief, are as follows:- (a) The Central Excise Officers v....

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....5 to January 1998 and imposed equal penalty on the company. Penalty of Rs. 1 lakh was imposed on Sh. Nijamuddin E. Indorewala and Rs. 50,000/- on Shri R.S. Pillai. (c) On appeal by the parties, the Commissioner (Appeals) vide his order dated 28-8-2003 allowed the appeals. 4. Learned DR reiterated the findings and reasoning of the original authority. He submitted that the Commissioner was wro....

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....d in the impugned order, I find that the department relied on certain fax messages and statement of Sh. Nijamuddin E. Indorewala which was retracted later on and not by any corroborative evidence was proved the clandestine removal, the demand is not warranted because as per settled legal position, no demand can be raised for alleged removal of goods without any tangible/corroborative evidence. I a....

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....d in the show cause notice to establish the disposal of cement received by the buyers". 5.3 We find that demand has been raised relying on entries in computer floppy. We have not been shown that the said evidence was placed before the concerned official of the company for the purpose of enlisting their views/defence. The respondent submitted that some of the entries related to orders received b....