2008 (5) TMI 525 - AT - Central Excise

Summary

Issues involved: Appeal against remand order by Ld. Commissioner (Appeal) regarding alleged clandestine removal of iron and steel products.

Summary:
1. The Revenue filed an appeal challenging the remand order by the Ld. Commissioner (Appeal) following a previous order by the Tribunal. The Revenue contended that the Ld. Commissioner did not properly consider the facts of clandestine removal, urging for a reexamination of the matter. The learned SDR supported the original adjudication order and sought a reversal of the first appeal decision.

2. The Respondent's representative argued that after the Tribunal's remand, the Ld. Commissioner issued a fresh order indicating a lack of evidence supporting the allegations of clandestine removal. The Ld. Commissioner highlighted the absence of crucial corroboration regarding the transportation and buyers of the iron and steel products in question. Consequently, the Respondent requested the rejection of the Revenue's stay application and the dismissal of the appeal.

3. Upon hearing both parties and examining the record, the Tribunal emphasized that the findings of the lower authority can only be challenged with substantial contradictory evidence. Despite the remand, the Revenue failed to present such evidence, leading to the dismissal of both the stay application and the appeal.

4. In concluding the order, the Tribunal addressed the Ld. Commissioner's statement regarding the burden of proof, emphasizing that the defense's success should not solely rely on demonstrating the weakness of the opposing party without discharging the burden of proof. The order was dictated and pronounced in open court.