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TMI Blog2018 (10) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence. In the present case, no such evidence has been brought on record by the Revenue. The Tribunal in the case of M/S EASTER (INDIA) CHEMICALS LTD. & RAJ TANDON VERSUS COMMISSIONER OF CENTRAL EXCISE, GHAZIABAD [2017 (2) TMI 304 - CESTAT ALLAHABAD] has set aside the demand made only on the basis of input output ratio declared in ER-5 returns. The demand of Central Excise duty is not justified, in the absence of any documentary evidence supporting the charge of clandestine clearance - appeal allowed - decided in favor of appellant. - Ex. Appeal No. 51663 of 2018-SM - A/52985/2018-SM[BR] - Dated:- 14-9-2018 - Mr. V. Padmanabhan, Member (Technical) Sh. Ajay Mishra, Advocate for the appellant Sh. P. R. Gutpa, AR for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate for the appellant as well as Shri P. R. Gupta, ld. AR for the Revenue. 4. Ld. Advocate submitted as follows: (i) The present proceeding is for the period April, 2015 to March, 2016. But for an earlier period the Department had made a similar demand on the basis of the observations of the audit team. In such a case, after the remand of the matter by the Tribunal, the Jurisdictional Commissioner has dropped such demand after taking into account the quantum of runners and riser arising in the factory, which was diverted for the manufacture of finished products captively. ii) He further submitted that the demand has been raised on the basis of the presumed production determined on the basis of the arithmetical formula declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue authorities, but the same has not been supported by any documentary evidence. The entire demand has been worked out on the basis of presumption, taking into account the formula declared by the appellant. 9. Clandestine clearance needs to be established on the basis of tangible documentary as well as oral evidence. In the present case, no such evidence has been brought on record by the Revenue. 10. The appellant has relied on the decision of the Tribunal in the case of Easter India Chemicals Ltd. and Raj Tandon vs. CCE, Ghaziabad 2017-TIOL-1118-CESTAT-All. After going through the decision of the Tribunal I find that the Tribunal has set aside the demand made only on the basis of input output ratio declared in ER-5 returns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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