TMI Blog2006 (9) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals), after detailed examination of the case, dropped the proceedings which were confirmed by the Additional Commissioner of Central Excise in respect of Show Cause Notice dated 28-2-2003 alleging shortage of goods, suppression of facts and evasion of duty. The Additional Commissioner had confirmed the duty demands on the said allegation including imposition of penalty. The Commissioner (Appeals), after examining the entire evidence on record, including the various submissions made by the assessee, concluded that there was no evidence available on record for confirming the demands. Furthermore, he noted in para 21 of the impugned order that there is no evidence available for invoking the proviso to extended period viz. w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products, flow back of money, statements from purchasers/dealers. The Grounds of Appeal refer to the lower authority s order vide paras 28.6 to 28.9 which refers to the alleged clandestine production and clearance during the relevant periods. 4. We have heard the learned JDR and the learned Counsel. The learned JDR submits that there was evidence referred to by the original authority which clearly clinches the issue in department s favour. Therefore, there was no infirmity in the OIO for interference. He submits that the impugned order is not legal and proper. The learned Counsel submits that the Commissioner (Appeals), after due examination, clearly recorded that the Revenue did not record any statement nor have they drawn a mahazar. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the officers. He has only proceeded on the improbable manufacture on the basis of electrical consumption. The Commissioner has noted in the order that there was no production in certain periods and there was no excess production either. He has also accepted the production figures given by the assessee. There is no reason to describe the findings of the Commissioner (Appeals) on merits as well as on the larger period. The Revenue has not recorded the Mahazar to show that there was shortage. If the Revenue had recorded a Mahazar and taken the statements of the parties, then it would have clinched the issue in their favour. In the absence of evidence, the dropping of the demands by the Commissioner (Appeals) is justified. There is no rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
