TMI Blog2017 (5) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent, they are for the purpose of direct and indirect taxes. When it is so, the SSI exemption cannot be denied to the respondent company - appeal filed by department dismissed on account of absence of any corroborative evidence - decided against Revenue. - E/282/2006 - A/30571/2017 - Dated:- 21-2-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Madhu Mohan Damodhar, Member(Technical) Sh. Nagraj Naik, Deputy Commissioner (AR) for the Appellant. Sh. B.V. Kumar, Advocate for the Respondent. ORDER [Order per: (Dr.) Satish Chandra] 1. The appellant-department has filed the appeal against the Order-in-Original No.02/2005 dated 27.01.2005. 2. The respondent-assessee is engaged in the manufacture of button bits an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances and clandestine manufacture and removals. On these goods, Ld. A.R prays that the impugned order be set aside. 4. On the other hand, Ld. Counsel for the respondent justified the impugned order. He submits that the appellant had provided the work to three units on the basis of job work. The department has not filed appeal against any of these three units. There is no suppressed production. 5. After hearing both sides and on perusal of records, it appears that Sh. Madhusudan Reddy, Managing Partner of the respondent is the key person who is alleged to be looking after the entire operations of the manufacturing activities of all the 3 units. Sh. G. Rama Murthy is the Manager and Sh. E.V. Subba Reddy is a clerk. Their statements were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not unearthed any evidence regarding the buyers of the so called unaccounted goods. Under these circumstances following the ratio of the cases enumerated above, we have no other option but to accept the contention of the assessees. 114. In the initial Order-in-Original No.41/2000 dated 29.12.2000 the Learned Adjudicating Authority had come to the conclusion that BEC had tried to ascribe that production to the other 2 units which in the view of the Adjudicating Authority was disapproved by the findings arrived at by the investigation. In other words the Learned Adjudicating Authority was of the view that the entire information contained in those private accounts related to goods clandestinely manufactured and cleared by BEC alone. But ..... X X X X Extracts X X X X X X X X Extracts X X X X
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