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TMI Blog2016 (11) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... moval are required to be discharged by the revenue by production of positive evidence. In the absence of the same such allegation cannot be upheld on the basis of assumptions and presumptions. The said legal principle does not require the support of any decision - appeal allowed - decided in favor of appellant. - E/51958/2016-EX(SM) - FINAL ORDER NO. 54898/2016-EX(SM) - Dated:- 7-11-2016 - Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with detection of shortage in another raw material manganese ore to the extent of 485.290 MT. 3. Revenue by entertaining the view that the said short stock of manganese ore was used by the appellant for manufacture in their final product i.e. ferro manganese to the extent of 211 MT which stands cleared by them without payment of duty, directed the appellant to deposit the duty in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice culminated into an order passed by the Additional Commissioner vide which he confirmed the demand of duty and appropriated the amount already by the appellant. Penalties were also imposed. The said order of the Additional Commissioner was upheld by Commissioner (A). Hence the present appeal. 7. The main demand stands confirmed against the appellant on the allegations and findings of cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no inventory drawn by the officers at the time of visit of the factory and verification of the stock of raw materials. It is not understood as to how in the absence of inventories, officers could weigh such a quantum of raw material. Similarly the allegation and finding that the short found raw material manganese ore stands used in the manufacture of the appellants final product i.e. ferro manga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same such allegation cannot be upheld on the basis of assumptions and presumptions. The said legal principle does not require the support of any decision. 9. In view of the foregoing I find no justifiable reasons to uphold the impugned order. Accordingly, the same are set aside and appeal is allowed with consequential relief. [Order pronounced in the open Court on 07.11.2016] - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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