COMMISSIONER OF C EX Vs. LAXMI ENGINEERING WORKS

JUDGEMENT

(1.) The Customs, Excise and Gold (Control) Appellate Tribunal has submitted the statement of facts without framing the question law. However, after going through the statement of facts, the following question of law arises for adjudication by this Court:

(2.) After hearing the learned Counsel for the revenue, we are of the considered view that even if some record recovered during the raid and corroborated by some supportable evidence holding that there was an attempt of clandestine production and removal of goods, then it is necessary to have the same positive evidence of clandestine production and removal of goods.

(3.) In view of the above, the question of law is answered against the revenue and in favour of the assessee.