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TMI Blog2021 (10) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax investigation - no corroborative evidence produced - HELD THAT:- There is no dispute that show cause notices were issued and demand was confirmed only on the basis of investigation carried out by Income Tax department. On physical stock taking by the Central Excise department, no difference was found. Since the entire case was made out on the basis of Income Tax investigation and no i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... narayanan, Advocate For the Respondent : Shri Dharmendra Kanjani, Superintendent (AR) ORDER RAMESH NAIR : In these both set of appeals, identical issue is involved therefore all the appeals are taken together for disposal. 2. In both the cases, the case was made out by the department is that there is some shortage of raw material and excess of finished goods. The entire case was made out on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned orders in this case also liable to be set-aside. 3. Shri Dharmendra Kanjani, learned Superintendent (AR) appearing for the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the record. There is no dispute that show cause notices were issued and demand was confirmed only on the basis of investigation carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaipur - 2016 (332) ELT 373 (Tri. Del.), this Tribunal in the appellant's own case reported at 2018 (10) TMI 1461, passed the following order:- "5. In view of the above judgments, it is settled that when Central Excise department has not carried out any independent investigation, merely on the basis of material and investigation of other agency, the case under Central Excise Act will not sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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