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TMI Blog2011 (10) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... aneous Appeal at the instance of the Commissioner of Central Excise challenges the final order dated 30 January, 2004 on the file of Customs, Excise and Service Tax Appellate Tribunal, Chennai [2004 (166) E.L.T. 133 (Tri.-Chennai)]. 2. The appellant appears to have initiated proceedings against the respondent (hereinafter referred to as "the assessee") on the basis of statements given by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials alone were the basis for taking action against the assessee. In the absence of any positive materials to prove the clandestine dealings, the Commissioner disagreed with the views expressed by the original authority. Accordingly, the appeal was allowed. 4. The said order was challenged by the Revenue before the Central Excise and Service Tax Appellate Tribunal (hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer?" 6. The learned Senior Central Government Standing Counsel appearing on behalf of the appellant would submit that the statements given by the suppliers indicated clandestine dealings of the assessee and as such, the CESTAT was not correct in its finding that there were no materials before the assessing authority to arrive at a finding against the assessee. 7. None appears f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials and manufacture and sale of such branded biri without payment of duty. 10. In the absence of any such materials, it cannot be said that the Commissioner (Appeals) was not justified in setting aside the order passed by the assessing authority. The matter was independently considered by the CESTAT, in its capacity as the final authority on facts. The CESTAT after giving its own reasons co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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