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TMI Blog2004 (8) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. This appeal has been filed by the appellants against the Order passed by the Commissioner of Central Excise (Appeals), Patna on 10th June, 2003. 2. Heard Shri K.K. Bhattacharjee, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue. 3. Shri Bhattacharjee submits that the appellants two Units of Pepsi Concentrate were broken during manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . [1997 (93) E.L.T. 177] He further submits that the charge of clandestine manufacture and surreptitious removal is required to be proved beyond doubt by the Revenue. But no such evidence has been produced by the Revenue. He relies on the decision in the case of Brims Products v. CCE, Patna reported in 2001 (130) E.L.T. 719. He further submits that the Modvat credit taken on the broken during m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her evidence in respect of the other raw materials used in the manufacture of such quantity on aerated water. From perusal of the record and the order, it is clear that no evidence of clandestine removal of the goods have been adduced by the Department. The Tribunal in the case of Mewar Bottling Co. (P) Ltd. v. Commissioner of Central Excise, Jaipur (supra) has held that the demand of duty based m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd can be raised on presumptions and assumptions. The same view was expressed by the Tribunal in the case of Brims Products v. Commissioner of Central Excise, Patna reported in 2001 (130) E.L.T. 719 (Tri. - Kolkata). In view of the above discussions, the appeal deserves to be allowed. 6. Consequently, after setting aside the impugned order, I allow the appeal with consequential relief to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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