2006 (12) TMI 277

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..... ndent. [Order]. The brief facts of the case are that the respondents herein are engaged in the manufacture of Zee Brand Gutkha and Pan Masala falling under Chapter Headings 24.04 and 21.06 respectively of the Schedule to the CETA 1985. On visit to their factory by departmental officers on 23-5-2001, it was found that the assessee had not maintained any records of Betel Nut, Tobacco, Lime .....

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..... ed along with other consignments and that the company had not intentionally cleared excess quantity of Gutkha. Show cause notice proposing recovery of Rs. 1,84,000/- on the basis that 2,80,000 pouches containing Zee Gutkha had been manufactured out of the quantity of PLR found short. The notice was adjudicated by confirming duty demand together with interest. The Commissioner (Appeals) set aside t .....

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..... sheet. The lower appellate authority has, therefore, correctly held that the material on record is insufficient for the purpose of establishing clandestine production and clearance of Gutkha. Since the burden of proving clandestine removal has not been discharged by the Revenue, he has rightly dropped the demand. Accordingly, I uphold the impugned order and reject the appeal. - - TaxTMI - TMITa .....

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