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TMI Blog2014 (12) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... stablished, by catina of judgment that the allegations of clandestine removal cannot be upheld on the basis of surmises and conjunctures and are required to be established by production of positive and tangible evidence. In the present case, we do not even find, prima facie, preponderance of probabilities to conclude the allegations of clandestine removal against the assessee. - Following decision of Sagarika Acoustronics Pvt. Ltd. vs. Union of India reported in [2007 (3) TMI 723 - Supreme Court of India] - Stay granted. - Appeal Nos. 56622-56627 of 2013 - Stay Order No. 52828-52833/2014 - Dated:- 19-8-2014 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri B.L. Narasimhan, Advocate For the Respondent : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant was issued a show cause notice on 12/07/95 alleging clandestine manufacture and clearance of their final product and raising the demand for the period 1990-1991 to 1994-1995, alongwith imposition of penalties on various noticees. The said show cause notice culminated into an order passed by the Commissioner, which was challenged before the Tribunal. The Tribunal set aside the same, on the point of violation of natural justice and remanded the matter to Commissioner for denovo adjudication, with directions to the appellant to file the reply. 4. During the course of remand proceedings, the appellant filed a detailed reply to the show cause notice, dealing with each and every allegation. The Commissioner did not find favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant is not appropriate in as much as we prima facie find that the manufacturing process, as detailed by the appellant in their written submissions filed before us, lead us to conclude that the final product of the appellant being a very fragile and sensitive, results in lot of wastage, for which the appellants have also maintained proper records. The wastage arises at various stages ignoring the set of final cutting of the glass into proper shape and sizes resulting in emergence of cullets i.e. the resultant waste. The said cullets are never cleared by the appellant and are reused in the furnace for the manufacture of their final product, for which proper records are again maintained. 6. All said and done, we prima facie f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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