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TMI Blog2013 (4) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... estinely manufactured or removed the goods. The findings of the Tribunal can be interfered only if some material evidence is ignored. In such circumstances, only the Court may exercise jurisdiction on issue which may give rise to any substantial question of law. In this appeal, no substantial question of law arises for consideration of this Court. - Decided in favor of assessee. - Civil Application No. 147 of 2012 in Tax Appeal No. 310 of 2012 - - - Dated:- 23-7-2012 - V.M. Sahai and N.V. Anjaria, JJ. Shri Y.N. Ravani, SC, for the Appellant. S/Shri Devan Parikh, Sr. Counsel assisted by Nirav P. Shah, Counsel, for the Respondent. [Judgment per : V.M. Sahai, J. (Oral)]. - We have heard learned Standing Counsel Mr. Y.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as erred in holding that there were not sufficient evidence indicating clandestine manufacture, by ignoring the fact that the assessees themselves had admitted specifically in their application dated 5-10-2005 filed with the Settlement Commission ? 4. The main grounds of challenge of the appeal are that the findings recorded by the Tribunal are perverse. It has not considered the available relevant materials and the respondent has manufactured goods from clandestine raw-material and removed the goods and evaded the payment of duty. It is further stated that fake invoices were used. It is further submitted that the Tribunal has not considered the statement of the transporters and the settlement made before the Settlement Commissioner. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded raw-materials were purchased or consumed by the respondent or that the respondent had clandestinely manufactured or removed the goods. It is necessary to extract Paragraph Nos. 12, 13 and 16 of order of the Tribunal, which reads as under :- 12. Be that as it may be, it is to be noted that there is no dispute that to manufacture of said final product Frit requires the use of Quartz, Feldspar, Zinc, Borax Power, Calcium and Dolomite as inputs/raw material. On the date of visit of the officers to the factory premises of the appellant, it is undisputed that the stock of raw materials as well as finished goods was tallying with recorded balances. This conclusion can be reached from perusal of records, as there is nothing on record to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeded further to bring on record unaccounted purchases of all the raw materials required for manufacturing of Frit . 16. In the absence of any tangible evidence which would indicate that there was clandestine manufacture and clearance of the goods from the factory premises of M/s. VTPL, in the peculiar facts and circumstances of this case, we hold that the impugned order which confirms the demand on the appellant M/s. VTPL and imposes penalty on them is not sustainable and is liable to be set aside and we do so. 8. From the aforesaid findings of the Tribunal, it is clear that the appellant has not made any clandestine manufacture, which he has removed clandestinely and on which the duty was payable. 9. It is well settled that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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