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TMI Blog2017 (11) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... emand. - Excise Appeal No.51925 of 2016 - A/56561/2017-EX[DB] - Dated:- 15-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri H C Saini, AR for the Appellants Shri M S Murthy, Advocate for the Respondent ORDER Per: V. Padmanabhan The appeal has been filed by the Revenue against the order in Original no.32/2015 dated 31.12.2015. 2. The respondent is engaged in the manufacture of pesticide, fungicides and herbicides falling under chapter 38.08 and micronutrients/ fertilizers falling under chapter 31.05 of the first schedule to the Central Excise Tariff Act, 1985. Based on an intelligence collected, the factory and office premises of M/s. GSCPL were searched by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority viz. the Principal Commissioner, Customs and Central Excise, Bhopal vide order-in-original No.32/PR. COMMR/CEX/BPL-II/2015 dated 31.12.2015 on the findings that the DGCEI s impugned case is unsustainable on merits. 5. Aggrieved by the order, present appeal has been filed by the Revenue. 6. With the above background, we heard Shri H C Saini, DR and Shri M S Murthy, Advocate, learned counsels for the parties. 7. The learned DR arguing the case of the Revenue submitted that : (i) the respondent had engaged themselves in evasion of duty by suppression of production and it was a case of clandestine clearance on parallel invoices. The investigation has found that the respondent has received cash payments for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent as follow: The goods were sent to MP Agro/ Markfed, who in turn sold the goods to farmers. As and when the goods are sold to the farmers the same is intimated by MP Agro / Markfed to the respondent, who will issue invoices on payment of duty. In this way, he claimed that the entire quantity of goods ultimately sold to farmers have suffered duty. He also submitted that charge of clandestine clearance has not been established through documentary evidence. The entire case has been based on initial statements recorded at the time of investigating officers. Such statement cannot be the only basis for the demand of such huge amount of duty. In the absence of any evidence he justified the impugned order. 9. After hearing both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atements have been retracted at any time. 12. After considering the full facts of the case and evidence on record, we are of the view that the impugned order is not sustainable inasmuch as it has not considered all the evidences in proper contexts. The adjudicating authority has also completely ignored the irregularity in non payment of duty on goods cleared on consignment basis to Govt. Marketing Agencies. Consequently, we are of the view that the matter is required to be sent back to the adjudicating authority for deciding the matter afresh after proper appreciation of evidence. The respondent-assessee should be given an effective hearing in the matter before passing denovo orders. Additional evidence may be admitted as per law. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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