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TMI Blog2020 (2) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of RA CASTINGS PVT. LTD. VERSUS COMMISSIONER OF C. EX., MEERUT-I [ 2008 (6) TMI 197 - CESTAT NEW DELHI] where it was observed that there is absolutely no evidence of manufacture and removal of the excisable goods. As against the findings of Commissioner (Appeals), Revenue has not drawn our attention to any other factor so as to upset the findings of the Appellate Authority - there are no infirmity in the impugned order - appeal dismissed - decided against Revenue. - Excise Appeal No.70575 of 2019 - FINAL ORDER NO.70064/2020 - Dated:- 28-11-2019 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Shiv Pratap Singh, Authorized Representative for Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the sale receipt etc. As such by relying upon the Tribunal decision in the case of R.A. Castings Pvt. Ltd. V/s Commissioner of C.Ex. Meerut-I reported at 2009 (237) E.L.T. 674 (Tri.-Del.) which stands upheld by the Hon ble Allahabad High Court as also by the Hon ble Supreme Court, it was observed that there is absolutely no evidence of manufacture and removal of the excisable goods. Accordingly, he set aside the impugned order which stands appealed against by the Revenue. 4. For better appreciation of the reasons adopted by the Commissioner (Appeals), we reproduce the relevant paragraphs of the impugned order below:- 7.1 Regarding the alleged stock difference between RG-1 and the note book, I find that the appellant No.2 stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2009(237) E.L.T.674 (Tri.-Delhi.)], the Hon ble Principal Bench of CESTAT have held as below- 22. The clandestine manufacture and removal of excisable goods is to be proved by tangible, direct, affirmative and incontrovertible evidences relating to: (i) Receipt of raw material inside the factory premises, and non-accountal thereof in the statutory record; (ii) Utilization of such raw material for clandestine manufacture of finished goods; (iii) Manufacture of finished goods with reference to installed capacity, consumption of electricity, labour employed and payment made to them, packing material used, records of security officers, discrepancy in the stock of raw materials and final products; (iv) Clandestine rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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