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TMI Blog2015 (1) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of final product or the clandestine removal of the same. The appellate authority has rightly observed that the factum of non-variation of the stock on the date of visit of the offers carry a lot of weightage to support the respondents’ stand that they were not indulging in any clandestine activity. - In the absence of any other evidence to reflect upon the clandestine activity of the respondents, I fully agree with the findings of the commissioner (Appeals) that the demands cannot be confirmed against the respondents - Decided against Revenue. - E/49/2008-EX(SM) - Final Order No. A/50818/2014-SM(BR) - Dated:- 21-2-2014 - Ms. Archana Wadhwa, Member (J) Shri R.K. Mishra, DR, for the Appellant. None, for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order of the Commissioner (Appeals), I find that he has taken into consideration the fact that there was no stock variation of sponge iron, as reflected in the panchnama drawn on the date of visit of the officers. If the assessee was indulging in clandestine activities, there should have been some shortages or excess. He further observed that the Revenue case is purely based upon presumptions and inadmissible evidences. The Director of the respondent company Shri Sanjay Goel, in his statement recorded on 18-12-2004 has clearly deposed that the daily plant operation report for the period 16-8-2004 to 16-12-2004 were prepared by the shift officials as per the production floor which depicts the consumption of the raw- materials and produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d differs on day-to-day basis and the plant production can never be achieved. Apart from the said production records, which are being contested by the respondents, there is virtually no other evidences on record indicating any excess manufacture of final product or the clandestine removal of the same. The appellate authority has rightly observed that the factum of non-variation of the stock on the date of visit of the offers carry a lot of weightage to support the respondents stand that they were not indulging in any clandestine activity. 7. In the absence of any other evidence to reflect upon the clandestine activity of the respondents, I fully agree with the findings of the commissioner (Appeals) that the demands cannot be confirmed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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