9911796707
TMI Blog2014 (9) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER Both the appeals stand filed by the Revenue against the same impugned order of Commissioner (Appeals) vide which he has allowed the appeals filed by the respondents. 2. I have heard Shri U.K. Srivastava, learned DR appearing for the Revenue. Nobody appeared for the respondents. As per facts on record M/s. Dolsun Containers Pvt. Ltd. are engaged in the manufacture of expan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties on both the assessees. The said show cause notice culminated into an order passed by the original adjudicating authority confirming the demands and imposing penalties. 4. On appeal against the above, Commissioner (Appeals) set aside the impugned order by observing as under : "I have carefully gone through the case records, submissions made in the memo of appeal and further oral submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were earlier cleared under the cover of statutory invoices & on payment of appropriate excise duty. This is the practice prevalent in the Trade with them. Therefore commercial invoices issued by them solely for receiving the amount of goods already cleared under mandatory invoices appear to be sustainable." 5. He has also observed that there is neither any unaccounted manufacture nor any ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Dolsun Containers, without their being any other evidence to reflect upon unaccounted manufacture and clandestine clearance of the goods. The respondents have explained the reason for raising of such commercial invoices, which relates to previous clearances made under the cover of statutory Central Excise invoices. It is well settled that clandestine removal has to be proved by production of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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