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2014 (3) TMI 712 - CESTAT NEW DELHIDuty demand - Clandestine clearance on account of removal from another factory - Revenue contends that there are sufficient evidences on record that M/s. Pearl Pack was working as an individual unit prior to 31.03.05 and their factory was closed only with effect from 01.04.2005 - Held that:- adjudicating authority has erred in not taking the cognizance of the evidence produced by the appellants in support of the fact that M/s. Pearl Pack was an independent manufacturing unit prior to 31.03.2005 and confirming the demand of duty against appellant No. 1 based upon the presumptions of the investigating officers without placing on record any direct and positive evidence in support of the allegations levelled against the appellant No.1. In view of the various evidence produced by the appellants, I hold that M/s. Pearl Pack was an independent manufacturing unit prior to 31.03.2005 and Central Excise duty on the clearances effected by M/s. Pearl Pack cannot be demanded from appellant No. 1 for the period prior to 31.03.2005 and demand of Rs. 23,16,658/- is set aside. Consequently, penalty of Rs. 23,16,658/- imposed under Rule 25 read with Section 11 AC ibid by the adjudicating authority is also set aside. As against the entire evidences taken into account by the appellant authority, the revenue has not rebutted the same with production of effective counter evidences. They have merely reiterated the stand that even prior 01.04.2005 the clearances of both have to be clubbed. Inasmuch as, the Commissioner (Appeals), has taken into account the various evidences as detailed above, I find no infirmity in the view adopted by him - Decided against Revenue.
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