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TMI Blog2018 (5) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is filed by the Revenue against OIA-RJT-EXCUS-000-APP-219-225-14-15 dt 09/10/2014 passed by the Commissioner of Central Excise, CUSTOMS (Adjudication)-RAJKOT. 2. Heard both sides and perused the records. 3. The revenue is in appeal against the impugned order on the ground that the First Appellate Authority has set aside the OIO that confirmed the demand of duty, interest thereof and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cross examination stated that they have not supplied the material without any bill. It is his submission that the entire facts of the case if considered holistically could indicate that the respondent was engaged in the clandestine removal of the goods. 4. Ld Counsel draws my attention to the findings recorded by the First Appellate Authority. On careful consideration, I find that in the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce for utlization of excess man power/labour etc. No verification with the VAT Department has been made. There is no evidence of consumption of electricity. There is no evidence for receipt of payments on this count. The department had not recovered any documents or documentary evidences in support of the allegation. The department had not produced any single corroborative evidence. Therefore, ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to such a conclusion, first appellate authority he relied upon the decisions of Hon'ble Gujarat High Court in the case of Omkar Textile Mills Pvt Ltd - 2010(259) ELT.687 (Guj) and various other judgments. In my view, the impugned order is correctly appreciating the law and the facts of the case in hand. Accordingly, I find that the impugned order is correct and legal does not require any interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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