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TMI Blog2008 (3) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... i J.P. Khaitan, Sr. Advocate, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Revenue came in appeal against Order dated 27-11-2002 passed by ld. Commr. of Central Excise, Patna, following direction of Central Board of Excise Customs (CBEC), New Delhi issued vide Order dated 13-11-2003 to appeal against that order. Ld. Commissioner while adjudicating the matter, decided the issues which were subject matter of show-cause notice dated 18-3-2002, in favour of the Respondent, dropping the proceeding. Therefore, Revenue came with grievance in this appeal stating that the learned Adjudicating Authority without examining purchase order placed to the manufacture of stating that Pane-C brand biscuit, copy of order of acceptance by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence. Similarly, sugar purchased by Respondent claimed to have been used for manufacture of sugar candy (Mishri), was without any evidence. Neither sales tax return of the Respondent nor any other evidence could be produced to prove sale of such Mishri. Sugar purchased was used for manufacture of biscuit and that was proved by the stock seized. Therefore, without thorough examination of entire probability, action of ld. Adjudicating Authority was unjust who passed the order on extraneous consideration and without any evidence on record and the supporting order was merely under pre supposition of the case of the Respondent. 2. Ld. DR appearing for Revenue fully supported Review Order passed by CBEC as well as grounds thereon and prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shri huge tools and equipments were not required and all that was available with the Respondent was enough to carry out manufacturing activity. Also non-mentioning sale of sugar candy in the sales tax return was not the basis for initiating any action against Respondent. So also advertisement of sale of sugar candy was not required. Purchase of Parle-G biscuit was proved on the basis of material available on record. Having enough evidence in favour of Respondent, proceeding was liable to be dropped. Therefore, no interference to that order may be made. 4.1 Heard both sides and perused the case records. 4.2 There was a search to the premises of Respondent on 21-9-01. In the course of search it was found that the Respondent s Unit wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Investigation also revealed that manufacture of sugar candy (Mishri) was not backed by production of documents by Respondent before investigating Agency nor the Respondent showed to them tools and equipment required for manufacture of huge commercial quantity of Mishri were available with the Respondent. Ld. Adjudicating Authority on hearing of the matter in Para 13 of the impugned order noticed that Revenue did not adduce any evidence in support of the allegation of manufacture of 5.5 laths kgs of biscuits. He relied on the submission of Respondent to come to the conclusion that the tools and equipment for manufacture of Mishri were of minor value items which could be purchased even from hawkers. Such a supposition shall not serve end of j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of sale was examined. Adjudicating Authority did not make any enquiry as to truth of manufacture of Parle-G brand biscuits by Respondent with reference to various statutory records and statutory return as well as governing fact and other surrounding circumstances. Ld. Adjudicating Authority did not make cross verification of record from origin to destination so far as pleading of sale of Parle-G brand biscuits made by M/s. Maruti Foods of Raipur to the Respondent was concerned. Rather ld. Adjudicating Authority merely acted on supposition. This is patent from beginning of Paras 14 to 20 of the impugned order. 4.7 The ld. Adjudicating Authority simply subscribed to the pleading of Respondent without cogent evidence on record. No pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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