2005 (10) TMI 331

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..... S.L. Peeran, Member (J)]. - The appeal arises from Order-in-Original No. 5/04, dated 28-4-2004 by which the Commissioner has proceeded to confirm the portion of demands which is based on the allegation of clandestine removal. The Commissioner in the impugned order has dropped major demands on the ground that the department has not proved and established the charge of manufacture and removal of .....

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..... ceived from the above stated persons and that they had not manufactured the final product. He had clearly stated that those inputs were defective knitted fabric, though they were not accounted but had not been utilized and still lying in the factory itself. It is the grievance of the appellant that these material statements and the evidence produced to show that there was no manufacture to confirm .....

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..... e of goods and on that count has confirmed the demand. We are not in a position to accept his findings for the reason that the Director, Shri H. Krishna Kumar in his statement clearly denied having manufactured the final product from the defective knitted fabric. He clearly mentioned that those inputs were still lying in the factory. When this is the position, the question of confirming the demand .....

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