9911796707
TMI Blog2018 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ch evidences. It is an established law that the clandestine removal charges are required to be upheld by referring to the tangible and positive evidences and the same cannot be arrived at on the basis of assumptions and presumptions or doubts. Appeal dismissed - decided against Revenue. - Excise Appeals Nos. 57486-57487/2013 - Final Orders Nos. 51227-51228/2018 - Dated:- 6-4-2018 - Hon ble Smt. Archana Wadhwa, Member ( Judicial ) Shri P. Juneja, DR for the appellant Shri Manish Saharan, Advocate for the respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has filed the present appeals. 2. Both the sides have been heard through Shri P.Juneja, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd hence, the present appeal by the Revenue. 6. After hearing both the sides, I find that the demand of duty against the respondent were primarily based upon the loading advice, test certificates (Joint Analysis Report) as also certain loose records and the documents recovered from their factory. The Revenue also took into consideration the input-output ratio and came to a finding that the respondent indulged in clandestine activities. Statement of Shri Tej Ram Hirwani, Production Shift Incharge of the respondent, who was inculpatory in nature was also taken into consideration. 7. However, on appeal, the Commissioner (Appeals) by taking into account the various precedent decisions of the Tribunal as also other judicial authorities, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have again drawn my attention to the various documents recovered from the premises of manufacturer during the course of their visit. However, on being questioned as to whether further investigations were carried out by the Revenue to show the procurement of the raw materials, the actual manufacture of the good and their clearances from the factory and as to whether the identity of the buyers, was found and investigations made at their end, ld. DR has not been able to draw my attention to any of such evidences. 9. It is an established law that the clandestine removal charges are required to be upheld by referring to the tangible and positive evidences and the same cannot be arrived at on the basis of assumptions and presumptions or doubts ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
