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TMI Blog2012 (1) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Commissioner (Appeals) - Decided against Revenue. - E/2273/2009-SM(BR) - 87/2012-SM(BR)(PB) - Dated:- 31-1-2012 - Ms. Archana Wadhwa, J. Shri Fateh Singh, SDR, for the Appellant. Shri Bipin Garg, Advocate, for the Respondent. ORDER Being aggrieved with that part of the order of the Commissioner (Appeals), vide which he has dropped the demand of duty of Rs. 2,36,673/- along with setting aside penalty of identical amount, the Revenue has filed the present appeal. I have heard Shri Fateh Singh, learned SDR appearing for the Revenue and Shri Bipin Garg, learned Advocate appearing for the respondents. 2. As facts on records, the respondents are engaged in the manufacture of Pan Masala under the brand name Shya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was adjudicated by the Assistant Commissioner for confirming the demand of Rs. 1,03,067/- in respect of the final products along with imposition of penalty of identical amount. In addition duty of Rs. 2,36,673/- was confirmed on the ground that the raw materials found short were used in the manufacture of final products removed clandestinely along with imposition of penalty of identical amount. 5. On appeal against the above order, the Appellate Authority upheld the order confirming the demand of duty of Rs. 1,03,067/- along with imposition of penalty. However, as regards duty confirmation on the basis of short found raw material he observed as under :- From the above chart, it is evident that 9 ingredients of Pan Masala was found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon the decision in the case of Hindustan Coca Cola Beverages Pvt. Ltd. v. CCE - 2006 (205) E.L.T. 700 (Tri.-Mum.) and held that confirmation of demand merely on the basis of one ingredient of Pan Masala i.e. M.C. Powder without providing any tangible evidence regarding clandestine removal of Pan Masala is not sustainable. Accordingly, he dropped the demand on this count along with setting aside penalty. 7. The Revenue in their ground of appeal have stated that inasmuch as there was shortage of raw material though much on the lower side, the Revenue s stand of utilization of said raw material in the manufacture of final product cannot be ruled out. The Appellate Authority has observed that there was short of M.C. Powder which was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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