9911796707
TMI Blog2014 (2) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... t. None, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri B.B. Sharma, learned DR for the revenue. Nobody appeared for the respondents. 2. As per facts on record, the respondents are engaged in the manufacture of MS ingots. Their factory was visited by the Central Excise officers on 29-8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority. Hence the present appeal by the Revenue. 4. For better appreciation of the reasons adopted by Commissioner (Appeals), I reproduce the relevant paragraph from the impugned order. "I observe that the adjudicating authority failed to explain the reasons of removal of raw materials in contravention of rules and without payment of duty. It is a settled law that clandestine removal is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 are present in the case. While holding so, I take cognizance of the citation relied upon supra by the appellant." 5. After going though the grounds of appeal filed by the Revenue, I find that apart from such shortages, there is no other evidence on record corroborating the allegation of removal of either the raw material or the final product. In such a case, the appellate authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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