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2014 (7) TMI 569 - AT - Central ExciseDuty demand - Demand based on usage of electricity - Revenue contends that there was excess consumption of electricity, thus leading to a charge on the part of the Revenue that appellant have manufactured excess quantum of their final product than what they have reflected in their statutory records - Held that:- The appellants are not disputing the demands confirmed on the basis of entries made in the daily production records as also in the ledgers of the traders and also on the basis of raw materials supplied by the inputs supplier - apart from the electricity consumption, which according to the Revenue is much on the higher side when compared to the electricity consumed during the period 1.1.99 to 16.2.99, there is virtually no evidence against the appellant reflecting upon the excess production and clearance. We note that the clandestine removal is a serious charge against the assessee and inasmuch as the burden for the same is upon the Revenue, the same is required to be discharged by production of tangible and positive evidence. Merely because during the period in question the appellant was indulging in clandestine activities, would not ‘ipso facto’ lead to establish that they have been indulging in such activities even during the past period. To manufacture such a quantum of their final product, they need raw material and the actual production of the same and then the clandestine clearance to their buyers. The Revenue has neither established that as to who supplied the raw material to the appellant during the said longer period of two years. There is also no statement of any person actually doing the manufacturing activity so as to reveal that excess manufacture was done by them during the period. Further no buyer of the assessee stand identified by the Revenue. We also note that the statement of Shri Ravi Gupta only clarifies the position for the period from 1.1.99 to 16.2.99 and does not relate to clandestine activities for the past period. In the nutshell it can be said that there is virtually no evidence on record, except the electricity consumed, to establish the clandestine activity of the appellant. - Matter remanded back - Decided in favour of assessee.
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