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TMI Blog2018 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... t arise. Appeal dismissed - decided against Revenue. - E/827/2012-EX[DB] - A/70147/2018-EX[DB] - Dated:- 4-1-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh, Superintendent (AR) - for Appellant Shri Kapil Vaish, (CA) - for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by commissioner (Appeals), vide which he has rejected the Revenue's appeal, Revenue has further filed the present appeal. 2. As per the facts on record, the respondents are engaged in the manufacture of Electrical Transformers falling under chapter heading 8504 of Central Excise Tariff Act, 1985. During the course of transit checking on 22.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g dropped the demand. 4. Against the aforesaid order, Revenue filed an appeal before Commissioner (Appeals) on the ground that the transformers had reached the RG-1 stage and the same ought to have been entered in RG-I Register; reliance was placed Indore Commissionerate Trade Notice dated 11.09.1997 which provided that transformers should be entered in RG-1 as soon as assembly is completed, whether tested/ inspected or not; the quality checking were neither an essential requirement for entry in RG-1 Register nor it was a pre-requisite. With respect to 4 transformers, it has been contended that the respondents failed to produce the evidence to show that these goods were meant for job work. With regard to 951 transformers, it has been con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmer in a clandestine manner. He, accordingly, upheld the order of the Original Adjudicating Authority and rejected the appeal. Hence the present appeal. 6. After hearing the Id. A. R. for Revenue Id. Chartered Accountant for the respondent and after going through the impugned order of Commissioner (Appeals) as also of the Original Adjudicating Authority, we find that the Revenue in their memo of appeal have not been able to rebutt the findings given by the Lower Authorities. Admittedly, there is no evidence of clandestine removal of the goods; as also that the excess found transformers lying in the factory premises were meant for clandestine removal. The Lower Authorities have rightly observed that in as much as, the transformer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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