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2015 (7) TMI 500 - AT - Central Excise100% EOU - non-existence of manufacturing facility - Rule 20 of Central Excise Rules, 2002 - manufacutring of goods at the premises which does not belong to assessee - whether any goods were manufactured by the Appellant at Plot No.16-17, Hari Ichcha Industrial Estate, Behind M. Jagdamba Mills, A.K. Road, Surat or not - Held that:- The statements of the proprietors of all the above units working on the date of visit were recorded under which all those persons stated that no unit by the name of the Appellant ever worked at the declared address. Shri Arora, Proprietor of the Appellant was not able to explain as to whether the goods supplied to the consignee M/s AGFPL were manufactured at the declared address. - Excise clerk of the Appellant stated that the entries are made only on paper as per the direction of Shri Shaym Sunder Arora, Proprietor. In view of the investigation conducted by the Central Excise officers with respect to Appellant pre-ponderence of probability goes in favour of the Revenue that no goods were manufactured at the declared address by the Appellant. - authenticity of rewarehousing certificate and the receipt of the finished goods at the factory premises of the consignee are doubtful and cannot be considered as authentic evidences to establish that the goods were manufactured by the Appellant because the transportation of the goods from Surat to Medak (A.P.) is not established by Appellant. Further, in the absence of any manufacturing facility available with the Appellant, pre-ponderence probability goes in favour of the Revenue that goods were manufactured by the Appellant - Decided against the assessee.
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