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TMI Blog2017 (7) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... in the show-cause notice under allegation that there was clandestine removal is based upon presumptions and assumptions which cannot stand scrutiny of the law - appeal dismissed - decided against Revenue. - E/30621/2016-SM - A/31244/20117 - Dated:- 21-7-2017 - Mr. M. V. Ravindran, Member (Judicial) Mr. Arun Kumar, A.R. for the Appellant Mr. Y Sreenivasa Reddy, Adv for the Respondent ORDER [Order Per : M. V. Ravindran] This appeal is filed by the Revenue against the order-in-appeal No.HYD-CEX-001-APP-009-16-17 CE dated 29.04.2016. 2. Heard both sides and perused the records. On perusal of the records it transpires that the Respondent herein is a manufacturer of re-rolled products of iron and steel. Based upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stine clearance of the finished goods and receipt of the raw-materials consignment-wise dispatched to the respondent herein. Secondly, the statement of Shri G.K. Agarwal was shown to Shri A.K. Agarwal Director of the Respondent and Shri A.K. Agarwal accepted the statement given by Shri G.K. Agarwal having received to an extent of 55 MTs of goods which were unaccompanied by duty paying documents. It is his submission that once it is an admitted fact that 55 MTs was received without payment of duty, the entries in the private records maintained by the supplier would automatically apply to the goods in hand and both the lower authorities were in error in not confirming the demands raised by the show-cause notice. He would also take me through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to how a final product can be manufactured clandestinely without the receipt of raw-material. In my view the entire demand which has been worked out in the show-cause notice under allegation that there was clandestine removal is based upon presumptions and assumptions which cannot stand scrutiny of the law. In find that the 1st adjudicating authority has scrutinised the entire records and came to the same conclusion which has been upheld by the 1st Appellate Authority. The findings of the 1st Appellate Authority are very crisp and clear, which I reproduce. 10, From the case records, I find that investigation has arrived at a conclusion of evasion of duty amounting to ₹ 14,36,423/- by the appellant. It is alleged that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no further requirement to establish the same with mathematical accuracy with reference to raw materials, finished products, their manufacture, accountal, sale etc. 13. As discussed supra, the adjudicating authority has found that in the investigation, the entire case is built up with the private records and depositions of the supplier company and that there are no other evidences recovered from the appellants, In Indicative of further unaccounted manufacture an unaccounted removals and has rightly dropped further proceedings on lack of evidence. 14. Accordingly, the department has not been able to make a convincing case of clandestine removals by appellant. There are plethora of cases, wherein it is held that no case can be esta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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