2017 (9) TMI 1480

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..... le and positive evidence. The respondent had given explanation before the Commissioner (Appeals) for such alleged different of input-output ratio. They have also submitted the process flow chart to justify the various losses - appeal dismissed - decided against Revenue. - Ex/7/2012 & (CO-50-2012) - FO/A/76123/2017 - Dated:- 28-4-2017 - Shri P. K. Choudhary, Judicial Member Shri S. S. Ch .....

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..... orders confirmed the demand of duty alongwith interest and imposed penalty of equal amount of duty. By a common order, the Commissioner (Appeals) set aside the Adjudication order. Hence, revenue filed this appeal. 2. Heard both sides and perused the appeal records. 3. The Ld. A.R. appearing on behalf of the revenue re-iterates the grounds of appeal. It is submitted that the respondent have n .....

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..... al, the burden lies on the department. It is consistently viewed by the Tribunal that the clandestine activities cannot be established on the basis of theoretical input-output ratio, without tangible and positive evidence. The Commissioner (Appeals) referred to various case laws. 5. The Ld. A.R. referred to the decision of the Hon ble Punjab and Haryana High Court in the case of Commissioner .....

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