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TMI Blog2019 (2) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the consequent Orders are clearly unsustainable for which reason, the same is set aside. Even with regard to alleged electricity consumption, no documentary evidence is available nor has there been any attempt to prove procurement of raw materials, proof for transportation or even payment outside the books, since it is the settled position of law that allegations howsoever strong, cannot take the place of proof. Appeal allowed - decided in favor of appellant. - Appeal No.: E/40065/2018 - Final Order No. 42978/2018 - Dated:- 20-11-2018 - Shri P. Dinesha, Member (Judicial) Shri. M. Manimaran Shri. Dakel Ahmed, Advocates for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER The appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal had also elaborately discussed the issue of manufacture and clearance of excisable goods by the assessee and various factors to be taken into account for deciding the issue judiciously. 2.3 In the de novo proceedings, the adjudicating authority vide Order-in-Original dated 28.03.2013 considered the statements of one Shri. Ravikumar Bansal and Shri. Prafulla Kumar suppliers of raw materials, also the fact of consumption of electricity in the alleged clandestine removal, and observed that the consumption of excess electricity alone could not be construed as an evidence for excess production and removal and concluded that in the absence of corroborative evidences, he could not confirm the allegations of clandestine removal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not at all been provided to the assessee for rebuttal and therefore, the same could not have been used for holding against them. He thus pleaded that the impugned Order suffers from legal impediment in as much as the same being opposed to the principles of audi alteram partem. 5.2 He further pointed out that there is no corroborative evidence placed on record to prove the Revenue s allegation as to the higher consumption of electricity or clandestine removal and that the Revenue has been alleging clandestine removal for which it has not placed any documentary evidence in support. 6. Per contra, Ld. AR supported the findings of the lower authorities. 7. I have heard the rival contentions and have also gone through the materials pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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