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2014 (5) TMI 643

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..... the Central Excise officers with many flaws. Further, in the absence of any evidence to the contrary, he has held that the entire case of the Revenue is based upon the assumptions and presumptions and the Revenue has failed to establish that there was scrupulous manufacture and removal the goods - Decided against Revenue. - Appeal No. E/2046/2007 -EX[SM] - Final Order No.51387 - Dated:- 4-4-2014 .....

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..... years, Revenue entertained a view that there was a shortfall in payment of duty amounting to Rs.8,51,156/- (Rupees eight lakh fifty one thousand one hundred and fifty six only) and Rs.15,47,436/- (Rupees fifteen lakh forty seven thousand four hundred and thirty six only) in the financial years 2001-02 and 2002-03. 3. In view of the above, proceedings were initiated, resulting in confirmation of .....

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..... (Appeals). The Revenue s each and every stand has been discussed by him ranging from para-8 onwards to para-18. The Revenue has not been able to rebut the above findings by production of any independent evidence on record. As such, I find no infirmity in the order of the Commissioner (Appeals). Accordingly, I reject the appeal filed by the Revenue. Pronounced on 04/04/2014 - - TaxTMI - TMIT .....

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