M/s S.R. Ingots Pvt. Ltd. Vs CCE & ST, (CESTAT Delhi)
Revenue’s entire case for clandestine removal is based upon the recovery of certain weighment slips from the appellant’s factory during the course of the search. The appellants have taken a categorical stand that they were having the weighing bridge in their own premises also and sometimes the trucks were being sent outside inasmuch as they are also owning three trucks which are used for transportation of the goods of various other parties on rental basis. In the absence of any other evidence on record to show that the clandestine activity has been undertaken by the appellant, confirmation of demand of duty is not justified. I fully agree with the appellant’s contention that apart from the weighment slips, there is no further evidence on record to show that the appellant had procured the huge raw material in a clandestine manner and has manufactured their final product which stands cleared by them in a clandestine manner. Even though the names of the customers were available in the such weighment slips, the Revenue has not bothered to examine them and has not carried out the further investigations. Mere statements of the Director which is inculpatory in nature cannot be adopted as a ground for upholding the activities of clandestine removal, for which the onus is heavily placed on the Revenue.
