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2020 (2) TMI 624 - AT - Central ExciseClandestine manufacture and removal - M.S. Ingots - shortages and excesses in finished goods - demand on the basis of evidence including the statements of persons recorded and scrutiny of the records - HELD THAT:- On the basis of detailed investigation, Revenue has issued demand notice alleging clandestine manufacture and clearance of the goods. The evidence brought on record includes statements of various persons concerned, records withdrawn from the premises of the appellants etc. The learned Commissioner has not recorded the reasons while analyzing these evidences in detail about its reliance and reliability vis-à-vis in arriving at the conclusion on the allegation of clandestine removal of the goods by the respondents. It seems that he has laid more emphasis that that the order ought to be reasoned one, finding and conclusion should be arrived at on the basis of analysis of evidence on record. Hence, in the absence of detailed reasoning, conclusion in the order cannot be sustained. Matter remanded to the adjudicating authority to consider the evidences afresh and record reasons on the same in arriving at any conclusion as a result of analysis of the basis of evidences vis-à-vis the allegations leveled in the show cause notice - appeal allowed by way of remand.
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