2014 (7) TMI 149

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..... fter hearing both the sides, I find that the appellant is engaged in the manufacture of mineral water and are also manufacturing pet bottles from resins. Such pet bottles are also being got manufactured by them from various job workers. 2. There were visit of the officers in all the three factories of the appellant located at New Delhi, Jaipur and Noida on 30.5.2000. It is pertinent to mention th .....

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..... both the sides, I find that the Revenue's entire case is based upon the allegations and findings of excess wastage during the course of manufacture of plastic bottles. The appellants have explained that such wastage arise during the course of manufacture of pet bottles as also during the course of filling of the bottles with the water. Inasmuch as the said wastage was being reflected by them in t .....

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..... n stand made at his end. 7. After appreciating the submissions made by both the sides, I find that the Revenue's entire case is based upon the sole basis of generation of excess plastics scrap at the time of manufacture of plastic bottles. Otherwise, there is virtually no evidence to reflect upon the manufacture of the mineral water bottles or transportation of the same or clearance of the same t .....

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..... pellant had given various reasons that justified the actual wastages. There is no evidence brought on record showing that the quantity stated as wastage was actually false and the wastage to that extent had not arisen. There is also no tangible evidence of any kind showing unaccounted stocks being sold, transported or stocked by dealers. There is not even a single verification report showing that .....

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..... pinion that the case is not based on evidence. The demand is also time barred. The appellant had been reporting the wastages of inputs to the jurisdictional authorities. Evidence on record do not show that those reports were false and that facts had been misstated or suppressed. Therefore, Proviso to Section 11A is not attracted. Since we have already held that duty demand is not sustainable, occa .....

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