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TMI Blog2020 (2) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... ng clandestine manufacture and clearance of the goods. The evidence brought on record includes statements of various persons concerned, records withdrawn from the premises of the appellants etc. The learned Commissioner has not recorded the reasons while analyzing these evidences in detail about its reliance and reliability vis- -vis in arriving at the conclusion on the allegation of clandestin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Prabbudesai, Supdt. (AR) for the Appellant Shri A.S. Gill, Advocate, for the Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed by the Revenue, against Order-in-Original No.09/BR-0/Th-I/2011 dated 31.01.2011. 2. Briefly stated the facts of the case are that the Respondents are engaged in the manufacture of TMT Bars and Mild Steel Ingots falling under Chapter 72 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments of persons recorded and scrutiny of the records, the demand notice has been issued to the appellant. He submits that even though overwhelming oral and documentary evidences have been brought on record to establish the clandestine manufacture and clearance of finished goods, the learned Commissioner has not analysed any of these evidences and simply quoting various judgments, dropped the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and perused the records. We find that on the basis of detailed investigation, Revenue has issued demand notice alleging clandestine manufacture and clearance of the goods. The evidence brought on record includes statements of various persons concerned, records withdrawn from the premises of the appellants etc. We find that the learned Commissioner has not recorded the reasons while ana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the adjudicating authority to consider the evidences afresh and record reasons on the same in arriving at any conclusion as a result of analysis of the basis of evidences vis- -vis the allegations leveled in the show cause notice. All issues are kept open. Needless to mention that a reasonable opportunity of hearing be extended to the respondents. Revenue s appeal is allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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