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TMI Blog2017 (6) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... clandestinely without payment of duty. Consequently, the Commissioner(Appeals) has erred in dropping such demands with the cryptic findings - Order-in-Original is restored - appeal allowed - decided in favor of Revenue. - E/185/2004-DB - Final Order No. 20602/2017 - Dated:- 1-5-2017 - Shri S.S Garg, Judicial Member and Shri V. Padmanabhan, Technical Member Shri N. Jagadish, Superintendent(AR) for the appellant. None for the respondent. ORDER The appeal is filed by the Revenue against Order-in-Appeal No.350/2003 dt. 17/11/2003. This order was passed by Commissioner(Appeals) as per the orders of the Tribunal vide Final Order No.498/2003 dt. 04/04/2003. 2. The respondents are manufacturers of chucks and parts ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clandestine manufacture and clearance of excisable goods without payment of duty, in the guise of free replacement, goods rectified and returned, short supplied, samples etc. Revenue, during the course of investigation, found that these goods were cleared by the respondent under the cover of separate set of invoices and delivery challans which were coded SC for identification other than clearance documents declared to the Department. Such clearances were found with the description free replacement , samples , short-supply etc. Even though most of such invoices were not found maintained in the factory, a few sample invoices were recovered during the search. The facts were also confirmed in the deposition of Shri Gyaneshwara, and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er all other serial numbers, he has set aside with the observations that duty demand cannot be raised for procedural irregularities. Revenue has challenged the same in the present appeal. Revenue has contended that the impugned order is very cryptic and non-speaking in nature. No detailed reasons have been given for setting aside the demand. Learned AR during the course of his arguments has submitted that for considering the claim of the respondent that some of the goods cleared under delivery challans were short-supplied, rectified and returned or sent as it is, the same should have been supported by documentary evidence furnished by the respondent. For example, to consider the goods covered by a delivery challan as those ..... X X X X Extracts X X X X X X X X Extracts X X X X
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