2016 (12) TMI 336

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..... ment, therefore, the basic presumption of the Revenue is that there is no wastage or loss erroneous. Further, I find that no positive evidence has been produced on record by the Revenue to allege clandestinely excess manufactured cement and clearance of cement - the allegation of the clandestinely manufacture of goods and clearance of cement is not sustainable. Appeal allowed - decided in favo .....

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..... the appellant has manufactured the goods by using inputs procured during the impugned period and the finished goods have been cleared clandestinely. In these set of facts, the proceedings were initiated against the appellant by issuing the show cause notice, which was adjudicated and confirmed the demand of duty along with interest and imposing penalty on the appellant holding that the appellant .....

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..... 7. The case of the Revenue is based only on the presumption that there is no production loss of inputs. Admittedly, fly ash which is input for manufacturing were cement is of such nature that it cannot be used 100% as input in manufacturing of the cement, therefore, the basic presumption of the Revenue is that there is no wastage or loss erroneous. Further, I find that no positive evidence has .....

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