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2017 (8) TMI 583 - CESTAT ALLAHABADArea Based Exemption - N/N. 50/2003-CE dated 10.06.2003 - Job-work - denial of notification on the ground that neither the goods manufactured by them on job work were used in or in relation to the manufacture of final products nor the said goods have been cleared on payment of duty from the Roorkee unit - lack of proper evidence - Held that: - the learned Commissioner have erred in confirming the demand, ignoring the documentary evidence on record and relying on the various statements which have got no evidentiary value. Further, such statements recorded during investigation cannot be relied upon without the witnesses being examined in the course of proceedings, as provided by Section 9 D of the Central excise Act. We further find that all the transactions are properly recorded in the books of accounts maintained in the ordinary course of business and the returns filed with the Department. The evidences on record, particularly the inspection report and delivery order issued by the respective buyer (Electricity distributing Companies) corroborates the stand of the appellants, as to manufacture, inspection and sale at the Roorkee unit - further, there is no test report brought on record by revenue in support of their contention that the appellant have not removed the Transformer- spares parts, but have removed complete transformer. Thus, the whole case of the revenue is based on presumption and assumptions, which falls flat, in view of the overwhelming documentary evidence - none of the persons whose statement was recorded have made an averment that the Transformer components have not moved from Sahibabad Ghaziabad unit to their Roorkee unit. The whole case of the revenue is based on presumption, which has not been corroborated, in view of overwhelming documentary evidences, on record - appeal allowed - decided in favor of appellant.
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