9911796707
TMI Blog2001 (7) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... . The present appeal has been filed by the Revenue against the orders passed by the Commissioner (Appeals) vide which he has set aside the order-in-original confirming demand of duty against the respondents on the findings of clandestine manufacture and removal of sugar. 2. The respondents are engaged in the manufacture of sugar. Under Rule 89, the sugar manufacturers are required to decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was converted into quintal by multiplying 37.50/100. 4. Based upon the above facts the respondents were served with a show cause notice raising demand of duty of Rs. 1,16,013/- (Rupees one lakh sixteen thousand and thirteen) on the allegation that they have manufactured 1364.86 quintal of sugar and cleared the same without payment of duty. The demand was confirmed by the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icated in the analytical report as already stated). I find no logical basis for this conclusion. Further there is absolutely no evidence to support the allegation of surreptitious manufacture and removal. Without any evidence, a serious allegation like surreptitious manufacture and clearance can not be made and, even if made, cannot be accepted. In this connection attention may be drawn to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the availability of sugar has been depressed in the same ratio, cannot be accepted inasmuch as final sugar cannot be extracted from final molasses. As such the production of excess sugar is ruled out. In any case I find that there is no evidence worth relying upon to sustain the view of the Revenue. Accordingly, the appeal filed by the Revenue is rejected. - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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