9911796707
TMI Blog2014 (7) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 108 - CESTAT NEW DELHI] and the confirmation of demand was set aside on the ground that there is nothing in bailing slips connecting them to the manufacturer - Decided against Revenue. - Appeal Nos. E/850/2006 -EX[SM] - FINAL ORDER NO.A/50474/2014-SM(BR) - Dated:- 28-1-2014 - Mrs. Archana Wadhwa,JJ. For the Petitioner : Shri UK Srivastava, DR For the Respondent : Shri Sudhir Malhotra, Advocate JUDGEMENT Per: Hon ble Mrs. Archana Wadhwa : Being aggrieved with the order passed by C.C.E.(Appeals), Revenue has filed the present appeal. I have heard Shri UK Srivastava, Ld. Departmental Representative appearing for Revenue and Shri Sudhir Malhotra, Ld. Advocate appearing for respondents. 2. As per facts on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also alleged to had made payment to the appellants for job work, but how much and when had not come on record. We do not find any material on record to show as to when the goods i.e. grey cotton corduroy cloth was sent by him to the appellants for job work and after doing the requisite job work, when the goods were sent back to him by the appellants through the disputed invoices. 6. It also remained unexplained on the record if on the receipt of the goods after job work, Jagmohan Singh, proprietor of M/s. J.K. Woollen and Silk Mills accounted for the same in the statutory record and whether he sold those goods on payment of duty. All these facts have been left unexamined by the adjudicating authority. 7. The adjudicating authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the appeal on the ground that the Department has not succeeded in establishing the authenticity of the said bailing slips/challans which did not bear the name and address of the assessee beyond doubt. He further observed that no independent evidence has brought on record which could substantiate the allegation of clandestine removal. It was the lack of proper/reasonable evidence, which prompted the Tribunal to lay down specific directions to undertake de novo adjudication which the Revenue has not done, though such directions were binding on them. As such, he set aside the impugned order and hence the present appeal. 4. After carefully going through the impugned order of Commissioner (Appeals), which is a detailed order, I do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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