2013 (12) TMI 110

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..... evenue has not advanced any evidence on record to show that clearances were effected in each invoices which are infact replica of original invoices being despatch invoice and proforma invoice - there is no other evidence reflecting upon the clearance of the final product or in respect of raw material and its utilization in the clandestine manufacturer of final product - Commissioner (Appeals) ha .....

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..... ks Department. Inasmuch as there were three sets of invoices, Revenue entertained a view that the respondents have cleared their final product under all sets of invoices and have evaded payment of duty. Accordingly, demand was raised and confirmed along with imposition of penalty. 3. While dealing with the respondents appeal, Commissioner (Appeals) observed as under:- I have gone through the s .....

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..... llant have further contended that there is no evidence of any manufacture of alleged clearances. Neither there is receipt of any raw martial or manufacture nor dispatch of any good corresponding to the alleged clearances in clandestine manner. Ongoing through the impugned order as well as Show Cause Notice, it is found that there is no reference of receipt of any raw material or manufacture or dis .....

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..... pression of clearances are not support by any document like GR/Transport document showing dispatch of goods. It is highly illogical that the officers instead of investigating the matter independently preferred to simply rely upon the communication of some other office. It is not understood as to why the Officers totally ignored to collect the basic evidence in the nature of record of receipt of ra .....

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..... s being despatch invoice and proforma invoice. Admittedly there is no other evidence reflecting upon the clearance of the final product or in respect of raw material and its utilization in the clandestine manufacturer of final product. Commissioner (Appeals) has rightly set aside the confirmation of demand made on the finding of clandestine removal which in turn are based upon the despatch invoice .....

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