TMI Blog2018 (5) TMI 1780X X X X Extracts X X X X X X X X Extracts X X X X ..... ome up with any evidence that respondent has manufactured and clandestinely cleared the goods - no duty is payable by the respondents - appeal dismissed - decided against Revenue. - APPEAL NO. E/925/2011 - Final Order No. 62403/2018 - Dated:- 15-5-2018 - Mr. Ashok Jindal, Member (Judicial) And Dr. Devender Singh, Member (Technical) A.K. Saini, Asst. Comm. (AR) for the Appellant(s): N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show-cause notice was issued to the respondent to demand duty on the basis of income surrendered before the Income Tax authorities. The matter was adjudicated. Initially, the adjudicating authority confirmed the demand along with interest and penalty was also imposed. On appeal before the learned Commissioner (Appeals), the proceedings against the respondents were dropped observing that the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case has been made out merely on the basis of the audit, wherein it was found that the respondent surrendered the income of ₹ 150 lakhs to the Income Tax authorities. Admittedly, Central Excise duty is payable of the goods manufactured by the assessee, but in this case revenue has not come up with any evidence that respondent has manufactured and clandestinely cleared the goods. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
