9911796707
TMI Blog2014 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... making ripples. He has also certified the total sales of orange bars, butterscotch, and crunchy chocolate and ripple flavor ice creams as submitted by the assessee. Thus after going through the report of the range Superintendent I find that the quantity of ice cream manufactured cannot be determined correctly by taking consumption of sugar because sugar is being used in manufacture of other goods also which have a high sugar base. Assessee was also engaged in the manufacture of various types of other products, requiring use of sugar, the said fact cannot be made the basis for clandestine activities. Otherwise also, I find that it is well settled law that charges of clandestine removal cannot be made on the basis of alleged consumption o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht of observations made by them. Accordingly, the present impugned order stand passed by the Commissioner. 4. After going through the impugned order, I find that the main basis for alleging the evasion of duty is as follows: (i) consumption of sugar (ii) Private register showing the production and sale of three months recovered from the assessee office (iii) Recovery of some challans from dealers of the assessee. 5. It is seen that earlier the show cause notice made the consumption of sugar as a basis for arriving at the activities of clandestine removal. The Tribunal in the above referred order observed that the Commissioner while confirming the demand has taken into account the consumption of milk and as such, traveled beyo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the quantity of sugar accounted for in the raw material register and that used in the manufacture of ice cream is very nominal, the reason for which is quite understandable because of the other goods manufactured by using sugar. Further in this regard I also find that the Investigating Officers have failed to produce any tangible evidence to prove clandestine removal. The charge of clandestine removal is required to be proved by the revenue. In this situation I also rely upon citations of judgments/decisions given by the Apex Courts and Tribunal already mentioned in the above paras. 7. I do not find any infirmity in the above view of the Commissioner. He has relied upon the Range Central Excise authorities report to support his view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s already covered by the entire period of demand for 1995-1999. I find from records that this register was being disowned by the assessee right from the beginning. Therefore in the absence of any reliable/tangible evidence the demand on this ground does not sustain on merits. 9. Ongoing through the above, I fully agree with the adjudicating authority that in the absence of any corroborative evidence, finding of clandestine removal cannot be upheld. 10. Similarly in respect of third issue the appellant authority has observed as under: 24.7 As regards the challans recovered from the dealers of the assessee I find from records that the investigating officers have not brought any evidence to co-relate the same with any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
