9911796707
TMI Blog2017 (11) TMI 2026X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Mrs. Archana Wadhwa : After hearing both sides duly represented by Shri N. K. Chowdhury, ld.Advocate for the appellant and Shri K.Chowdhury, ld.A.R. for the Revenue, I find that the allegation and findings of the clandestine removal against the appellant, are solely based upon the comparison of the figures as reflected by the assessee in their RT-12 Returns and Sales Tax Returns. Apart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Victor Component Systems Pvt. Ltd. Vs. Commr. of Central Excise, Delhi II : 2015 (321) ELT 257 (Tri.-Del.). 3. After going through the impugned order and after appreciating the submissions made by both sides, I note that admittedly, the findings of the lower authorities are solely based upon the Sales Tax Returns' figures. The Tribunal's decision in the case of Vigirom Chem Pvt. Ltd. referred (su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant's premises and the matter was remanded for re-quantification, by taking into account the sales figures as reflected in the Sales Tax Returns. This was so done at the request of the appellant. I find no justification to follow the same in contrast to the Tribunal's decision in the case of Vigirom Chem Pvt.Ltd. referred (supra). As such, I set aside the impugned order and allow the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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