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TMI Blog2019 (1) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... retracted and transporters have stated that they have never transported the goods manufactured by respondent - Further, revenue could not establish as to from where other raw materials were procured. Further, revenue could not establish actual manufacturer of Gutkha alleged to have been clandestinely removed - appeal dismissed - decided against Revenue. - APPEAL No. E/70639/2017-EX[DB] - FINAL ORDER NO-70104/2019 - Dated:- 17-1-2019 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh, Supdt (AR) for Appellant Ms Pragya Pandey Shri Anurag Mishra, Advocates, for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is filed by revenue and is d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original Adjudicating Authority with a direction that fair opportunity be given to the appellants in said Appeal to cross examine the witnesses and to decide the matter after rehearing. Subsequently, opportunity was granted to the respondent to cross examination key witnesses and cross examination of 13 witnesses were conducted. It was submitted before the Original Adjudicating Authority on behalf of respondent that revenue calculated that out of 1000 Kg perfume 1,23,000 Kg of Gutkha could be manufactured and on the basis of calculation said demand was raised and that key witnesses Shri K.M. Shukla and Shri Sachin Gupta had retracted their statements. As recorded by the Original Adjudicating Authority cross examination of the transporters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Vapi [2014 (311) ELT 593 (Tri.-Ahmd.)] and Aum Aluminium Pvt. Ltd. Vs. CCE, Vododara [2014 (311) ELT 354 (Tri.-Ahmd.)], are as under (i)Clandestine manufacturer; (ii)Clandestine/disproportionate/unaccounted purchase, receipt and consumption of raw material and packing material required for manufacturing the alleged quantity of final product clandestinely removed from factory; (iii)freight payment for any such movement; (iv)unauthorized payment for procuring unaccounted raw material and packing material; (v)disproportionate power consumption, capacity utilization and labour employment; and (vi)recovery of unaccounted sales proceeds in substantial cash from factory or office premises or anywhere else in direct co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of appeal. The grounds of appeal are emphasizing on various statements recorded during the investigation. The grounds of appeal are further emphasizing that the said statements should be relied upon for setting aside the impugned order. 5. Heard the learned Counsel for respondent. The learned Counsel for respondent has submitted that the entire case is based on presumption that alleged shortage of one raw material, was the evidence to establish clandestine removal and evasion of duty. They have submitted that there is no provision in Central Excise Act to maintain stock of raw material. Further, unlike earlier Rule 173 E, there is no provision in Central Excise Rules, 2002 to declare any ingredient as a key ingredient to monitor and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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