9911796707
TMI Blog1997 (4) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.C. Jain, Member (T)]. A common order is being passed because common issues are involved in all the three orders. Briefly stated, the facts of the case are as follows :- 1.1 The respondents herein removed certain defective paints and varnishes from their non-duty paid store-room after making proper entries in RG 1 for the purpose of reprocessing the same in their factory. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular date has come out of the defective paints and varnishes and how much out of the fresh raw material. Hence he confirmed the demand of duty and passed three impugned orders for three show cause notices. 1.2 On appeal, the respondents herein succeeded. The lower appellate authority has held that the burden is on the department to establish the charge of clandestine removal. He relied f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R.K. Roy, in support of the Revenue s Appeal has reiterated the findings of the original authority as already set out above in the facts of this case. On the other hand, the learned representative of the respondents Shri D.P. Mukherjee, Works Manager, has supported the findings of the lower appellate authority. 2.2 We have carefully considered the pleas advanced from both sides. We agree with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive goods were reprocessed along with other fresh materials. There could not be any separate correlation for receipt of the reprocessed goods when the defective goods have been reprocessed along with fresh materials. Therefore, such an expectation of the Revenue, as made by the adjudicating authority, is totally impractical and unwarranted. In the circumstances, we do not find any substance in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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