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TMI Blog2015 (5) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ained in the appellant’s premises. It is a settled law that when the department raises demands on the assesse, the onus has to be discharged by the department by submitting tangible evidences. In the absence of any such evidence which indicates the specific amounts as have been paid by the appellant, the entire fulcrum of the show cause notice is displaced and any order confirming the demand raised on such show cause notice has to go. - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee. - E/591/2007-Mum - Final Order A/806/2014-WZB/C-II(EB) - Dated:- 17-12-2014 - Shri M.V. Ravindran, Member (J) and P.K. Jain, Member (T) Shri H.G. Dharmadhikari, Advocate, for the Appellant. Shri S. Dewalw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the impugned orders as regards the dropping of proceedings on the value not included in respect of shrinkage. 3. Heard both sides and perused the records. 4. The learned Counsel would bring to our notice the show cause notices and submit that the amounts considered by the lower authorities towards the transport/octroi are unsubstantiated and despite seeking the details how they have arrived at these figures nothing was informed to them. It is his submission that if the department wants to justify the demand, they should give the details based upon which such demand is raised. It is also his submission that the department has not discharged any onus by a tangible evidence. He would rely upon the following judgments. (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority as well as the first appellate authority have correctly confirmed the demand as there was no evidence on record which indicated that inward transportation and octroi charges were borne by the suppliers of grey fabrics. 6. We have considered the submissions made at length by both sides and perused the records. 7. The only issue that falls for our consideration is whether the Revenue has made out a case of undervaluation. The Revenue s case is that the appellant has not included the cost of inward transportation and the octroi, which as paid on the grey fabrics received for processing by the appellant. 8. We find considerable Force in the submissions raised by the learned counsel. On perusal of the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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