9911796707
TMI Blog2020 (2) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... through the impugned orders. 2. As per facts on record, the respondents are engaged in the manufacture of galvanized black pipes falling under Chapter 73 of the Central Excise Tariff Act. Their factory was visited by the Central Excise officers, who conducted various checks and verifications and found certain shortages of the finished goods as also discrepancies in the RG-1 Register with the production slips. Based upon the same, proceedings were initiated against them for confirmation of demand of duty along with imposition of penalties. The said proceedings culminated into an order passed by Original Adjudicating Authority and confirming demand of Rs. 53,42,108/- along with confirmation of interest and imposition of penalty of identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of clandestine removal has not been supported with any evidence documentary or otherwise including receipt of un-accounted raw materials/inputs and their use in the alleged clandestine manufacture and clandestine removal, transport of the inputs and payments made for the same. No unaccounted raw materials have been found in the stocks of the appellant no.1. There is no evidence regarding transport of finished goods and the receipt of the sale proceeds etc. In fact, none of the ingredients of clandestine manufacture and clearance of the finished goods, as alleged in the show cause notice have been brought fourth in support of the allegation of the clandestine clearance of the goods. The contention of the department that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signees, statement of the consignees, receipts of sale proceeds by the consignor and its disposal. The above decision of the Hon'ble CESTAT has been referred to and relied up on in many subsequent decisions and has also been affirmed by a number of Hon'ble High Court. In view of the above, the demand made on the basis of unsubstantiated allegations is not sustainable in the absence of any evidence to draw inference of clandestine manufacture ad removal. As the demand itself is not sustainable, the penalties imposed against the appellants are also not sustainable." As against the above findings of Commissioner (Appeals) Revenue has not drawn our attention to any other factor so as to upset the findings of the Appellate Authority. We fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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