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TMI Blog2016 (7) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to show that the appellants have cleared the goods without payment of duty, the allegation is merely on the basis of assumption and presumption. As no positive evidence has been brought by the revenue to support its allegation that the goods cleared clandestinely without payment of duty is not sustainable. - Demand and penalty set aside - Decided in favor of assessee. - E/1003-1004/2006 - Final Order No. 336-337/2016-CHD - Dated:- 29-4-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant : Shri Naveen Bindal, Advocate Present for the Respondent : Shri G.R. Singh, Advocate ORDER The appellants have filed these appeals against a common order passed by the Commissioner of Central Excise, Rohtak. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies also and the matter is remanded to the adjudicating authority for deciding afresh after affording an opportunity of hearing to the appellant. Rest of the order was set aside. 4. In remand proceedings, the issue No. (a) and (b) are before me. 5. Learned Counsel for the appellant submitted that the demand has been confirmed on the basis of the entries in log book register recorded during the visit and on the basis of outward gate register found in the possession of gate keeper. He further submitted that it is alleged that log sheet have been prepared date wise and heatwise therefore, it is alleged that the goods have been cleared clandestinely without recording in the RG-1 register. In fact these goods have been are used for die ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the RG-1 register. In fact these goods have been are used for die casting and further manufacturing the goods, the goods are tested as per IS specification of zinc based alloy casting after obtaining the test reports such goods were entered in the RG-1 register and thereafter these goods were sold on payment of duty by the appellant. It is further submitted that the appellant is having three king of furnace namely, Diesel Bhatti, Purja Bhatti and Gamti Bhatti. No. testing was done in case of Purja Bhatti and Gamti Bhatti. It is his submission that while in the adjudication, the production process was considered on presumption that he goods entered in log register was final product. Therefore, the demand was confirmed. There is no corrob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 1079 and Gian Castings Ltd. vs. CCE-2007 (220) ELT 139. 6. For demand based on outward register, it is the submission that in outward register in some of the entries invoice numbers were not shown it was presumed that the said entries pertain to clandestine removal. In fact apart from manufacturing the goods, the appellant was also undertaking job work of different parties and the said entries pertain to the clearances of the goods cleared on job work. There are also certain entries of return of goods or miscellaneous items cleared by the appellant. The appellant explained each of those entries alleged in the outward register and the statement recorded of one principal manufacturer on whose behalf the job work was done by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and test reports are placed on records which show that after obtaining the test reports, the appellant is making the entries in the RG-1 register as the goods are ready for clearance. The Revenue has not come with any evidence that the entries made in the log sheets are over and above the entries found in the RG-1 register and it is also not alleged that the entries found in the log register re over and above the whole production of the appellant. Moreover, the Revenue has not produced any log register of which the entries were found in the RG-1 register. As the appellant has been able to explain the fact that after manufacturing the goods the log book sheets were prepared thereafter the goods were sent for testing and the test reports we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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