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TMI Blog2016 (10) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... k the said amount as sale proceeds of clandestinely removed excisable goods. Due explanation has been filed by the respondent to account for said cash claimed to be the sale proceeds of the agricultural land. In the absence of any evidence and also in view of the findings against the Revenue regarding clandestine manufacture and clearance, we hold that the seizure and confiscation of the cash and also of the finished goods are not sustainable - appeal dismissed - decided against Revenue. - Excise Appeal No. 851 and 852 of 2009-EX(DB) - Final Order No. 53818-53819/2016 - Dated:- 27-9-2016 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri Yogesh Agarwal, DR for the appellant/Department Shri Abhash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and allowed the appeals. Aggrieved by this order, the Revenue is in appeals. 3. Ld. AR reiterated the grounds of appeal. He submitted that the Appellate Authority failed to appreciate the statement of CNC Machine Operator regarding continuous operation of the CNC machines, further all the machines are installed in the premises of M/s. Goldy Engg.Works and only some manual processing is done in M/s.A.K. Engg. Works. It was further submitted that the first Appellate Authority did not appreciate the statement of different buyers of moulds, which indicated that the aforesaid goods were all from M/s. Goldy Engg. Works only. The two respondent firms, though shown as belonged to two brothers, in fact, there is only one manufacturing unit. Regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om M/s. Goldy Engg. Works. We have perused the findings in the impugned order on this issue. After examination of all the evidences, the first Appellate Authority found that the payment of ₹ 13,59,394/- from September, 2004 to Jan. 2006 as job work charges has not been supported with any evidence. It was concluded that in the absence of any evidence, it cannot be said with certainty that the said payments were made by the respondent to the said job worker towards job charges. Further, the calculation of number of moulds based on the average cost per piece is found to be purely theoretical and imaginary as the Original Authority failed to consider the various factors like types of moulds, nature of material used, etc. Further, it is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Appellate Authority, is that the Department did not ascertain the quantity, description, size, quality and value, etc. of the moulds for footwear alleged to have been manufactured and clandestinely cleared. A uniform rate has been adopted with no consideration for these parameters and without any corroborative evidence. 10. With the above findings, the first Appellate Authority came to a conclusion that the turnovers for the year 2004-05 and 2005-06, as recorded by the Original Authority, were mainly based on the assumptions and presumptions and theoretical calculation of average production/value of clearances. Accordingly, without giving weightage to the presumptive calculation, the aggregate value of clearances of these two responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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