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2018 (4) TMI 1307 - AT - Central ExciseClandestine manufacture and removal - footwears - the goods were shown to have been manufactured by societies which as per the department were bogus - Revenue is against the findings that the goods were manufactured by the individual cobblers/ karigars and cleared through societies and that there is no evidence to show that the Respondents manufactured the goods themselves or got the same manufactured on their behalf - corroborative evidences. Held that: - when the revenue has failed to show any involvement of Respondents in manufacture of footwear, in that case there is no reason to raise demand against the Respondents. Further the sales tax, income tax assessments clearly shows that the Respondent did not undertake any manufacturing activity. Even the police enquiry conducted shows that the societies were genuine and had some genuine members. In the whole investigation it is nowhere appearing that the Respondents purchased any raw material or leather for getting the footwear manufactured. Even none of the individual or entity has named Respondent as the person who got the goods manufactured on his behalf - The onus of proving that the Respondent is the manufacturer of the goods has nowhere been discharged the revenue. The show cause does not even show as to where the goods were manufactured and in which premises the actual physical activity of manufacture took place. There is no inculpatory statement of any person of the Respondent company that they themselves were manufacturing the goods in question. In order to show that there has been production of goods the evidences in the form of use of raw material, labour, machine etc has to be shown whereas in the present appeals none of such elements are present. Hence it cannot be said that the Respondents has produced the goods. The Respondents cannot be held liable for duty as no evidence of manufacture of footwear by them or on their behalf has been brought to the record - appeal dismissed - decided against Revenue.
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