2009 (12) TMI 757

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..... nt. ORDER The application filed by the assessee seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 6.4 lakhs and equal amount of penalty. The application filed by a partner of the firm seeks similar relief in respect of the penalty of Rs. 60,000/- imposed on him. In adjudication of a show-cause notice, the original authority demanded the above amount of duty for the perio .....

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..... atel stated that they had only manufacturing income and no other income. However, the answer to the next question, which was crucial, was in the negative. The question was this: "Do you agree that cash income by a manufacturing company may be generated either by sale of inputs or capital goods or by sale of manufactured goods without recording in statutory records and cleared without Bill/invoice? .....

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..... y liability. They did not have any independent evidence in support of their finding that the assessee had clandestinely manufactured excisable goods and cleared the same likewise without payment of duty during the period of dispute. A demand of duty cannot be raised without evidence of manufacture and clearance of excisable goods. This sort of evidence is not forthcoming from the records. Prima fa .....

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