TMI Blog2009 (10) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that when there was no commencement of manufacture itself, there cannot be any closure. Had manufacturing been commenced, that would have been done in the factory. For reasons beyond control, no manufacturing operation could be carried out. Anticipating that manufacture shall be carried out, appellant obtained permission under Rule 15 of the Central Excise Rules, 2002 and that was granted. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pal, AR also submits that in reply to show cause notice, the appellant has stated to the authorities that unless there is production, no duty becomes payable. Even if machines have been installed, in absence of production, duty is not payable. It was replied that the department has not gathered any evidence against the appellant to show that manufacture was done nor also seized any goods at any po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d nor even there was evidence to show that the appellant had carried out manufacture. We do appreciate that the scheme of excise levy is to levy duty only in the event of manufacture. Such event is absent without any contrary evidence on record by Revenue. However, to resolve the dispute whether there was any manufacture carried out, the authorities have now to enquire from various quarters to sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eason for levy of duty at all. 7. With the aforesaid observation, we send the matter back to the learned Adjudicating Authority to enquire and support his decision with evidence in de novo proceeding. 8. In the result, impugned order is set aside and the matter is remanded to the learned adjudicating authority to grant fair opportunity of hearing and decide the matter afresh in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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