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2019 (4) TMI 530 - AT - Central ExciseClandestine removal - manufacturing activity or not - Revenue pointed out that Appellant declared himself as manufacturer in tender documents - confiscation of goods seized at Wazirabad premises - Held that:- Once the issue that the premises was not in possession of Appellant and that the Appellant did not carry out any manufacturing at the said premises has conclusively been decided and accepted by Department, holding the Appellant guilty of clandestine manufacturing and clearing the consignments without payment of duty from Wazirabad premises is ex-facie unsustainable in law. Thus on this short ground alone, Appellant’s Appeal succeeds. During the course of investigation itself, Appellant had adduced the evidence of procurement of impugned bed nets from job workers in Cuttack and East Midnapore and transportation of goods from there to Delhi. Further, on investigation, it was found that the job workers as well as transporters in their respective statements admitted to have issued the documents i.e bilty/letters evidencing transportation / manufacturing but could not adduce the supporting documents. Learned Commissioner in the impugned order has rejected those documents as afterthought and confirmed the demand holding that as the Appellant in the tender documents declared himself as manufacturer and hence he cannot be allowed to turn around to say that the goods were procured from job workers. The confirmation of demand solely on the basis of fact that Appellant declared himself as manufacturer in tender documents cannot be sustained in law. The demand confirmed on the basis of conjectures and surmises is unsustainable in law - appeal allowed - decided in favor of appellant.
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