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TMI Blog2016 (3) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... terials and evidence may corroborate with each other.That aspect may be specifically dealt. Revenue is not required to lay evidence with mathematical precision.Preponderance of probability comes to itsrescue.It may use primary, corroborative and probable evidence to examine the allegations and considering defence plea shall determine dutiability if any. Therefore, the authority shall independently apply his mind without being guided by the appellate finding of lower appellate authoritywho made partial remand of the matter. So far as the second show-cause notice is concerned, if that is different from the first show-cause notice, the authority shall properly deal with that independently or in combination with the first show-cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 341,61,490/-followed by other consequence of law. However learned Adjudicating Authority examining the defence plea as well as the allegation in the show-cause notice reduced the demand to ₹ 1,61,490/-. 3.1 It was submittedby the learned counsel for the appellant that the allegation of no use of the raw material to manufacture finished goods is baseless. The first show-cause notice proposing the demand was based on a presumption of shortage of raw materials found in the course of physical examination of stock. With such allegationsearchparty seized computers of the appellant where the accounts of Unit I was maintained. Theyalso took copy of the hard disk for their action.Physical verification of stock at that unit was carriedo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to prove such allegation. 3.4 The ultimate prayer of the appellant was that if the matter goes back to the learned Adjudicating Authority to re-examine theoutcome of the computer records with the defence pleadings, entire controversy would be resolved.Therefore that Authority without being guided by the order of the Commissioner (Appeals) who acted in excess of his authority, if applies his mindindependently and carry out the directions of Tribunal, if any, that may be issued disposing this appeal, the controversy shall come to an end. 4.1 On the other hand, Revenues submission is that when the Adjudicating Authority failed to examine the allegationsin the first show-cause notice dated 02.09.2010,giving riseto the demand of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the course of search along with oral evidence demonstrated that the appellant removed the goods without using that in its manufacture,its pleasare devoid of merit. Adjudicating authority having granted undesired relief to the appellant for no good reason,remand of the appealpartly by Commissioner (Appeals) for good reason is Justified which need not be interfered. 5.3 Lastly Revenue prayed that in view of the materials gathered against appellant and the questionablemodus operandi followed by it there should not be any interference to the appellate order. 6. Heard both sides and perused the records. 7.1 No doubt, there were three contributing factors to the adjudication.The first is the outcome of the inventory made in the cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof andconsidering defence plea shall adjudicate the matter. 7.4 The materials proposed to be utilised in readjudication proposed by this order, shall be confronted to the appellant for defence.The loose slips gathered in the cause of search should be examined and evidentiaryvalue thereof evaluated for the purpose of use in the adjudication. Defence if any on that aspect shall also be considered by adjudicating Authority.The appellant is entitled to the confrontation of every material sought to be used against it during hearing and the defence led by the appellant shall be thoroughly examined to ass a reasoned and speaking order. 8. On the basis of aforesaid discussions, learned Adjudicating authority shall first deal with the out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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