9911796707
TMI Blog2014 (4) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... per heat to 5 M.T.s per heat - Held that:- the revenue in their present appeal has not been able to introduce any evidence to show the clandestine manufacture and clearance of the ingots in question. On going through the impugned order, I find that the appellate authority has passed a detailed order dealing with each and every aspect. In fact, the entire case of the revenue is based upon the sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. On 25-03-2004, the central excise officers visited the factory premises of the appellants and verified the last heat tapped at 0820 hours on the day of visit and allegedly found that there were lying 45 ingots as against the production of only 37 ingots weighing 3.920 M.T.s shown in the log sheet of 25-03-2004. It was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved any steel ingots without accountal and without payment of duty and the revenue has failed to produced any corroborative evidence of excess purchase of raw materials, sale of goods clandestinely, electricity consumption and recovery of sale proceeds of steel ingots clandestinely removed etc. By referring to various decisions, he observed that the purchase of clandestine removal cannot be sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to introduce any evidence to show the clandestine manufacture and clearance of the ingots in question. On going through the impugned order, I find that the appellate authority has passed a detailed order dealing with each and every aspect. In fact, the entire case of the revenue is based upon the sole ground that on the day of visit of the officers, 8 ingots, in excess of the bar heat number of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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