TMI Blog2014 (8) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... be evidence so as to conclude against the assessee - Following decision of M/s. K. Rajagopal Vs. Commissioner of Central Excise, Madurai [2002 (1) TMI 151 - CEGAT, CHENNAI] - Decided against Revenue. - Appeal No. 277 of 2008- Ex[SM] - ORDER NO. FO/ A 51008 /2014-Ex(SM) - Dated:- 13-3-2014 - Ms. Archana Wadhwa, J. For the Appellant : Shri R K Mishra , DR For the Respondent : Shri Vickrant Kackria , Advocate JUDGEMENT Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri R K Mishra, learned AR appearing for the appellant and Shri Vickrant Kackria, learned advocate for the respondent. 2. As per facts on record, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged to him and were relating to his business transactions. Commissioner (Appeals) also took into consideration the retraction made by the appellant by way of sending telegram. He also took into consideration that appellants have no capacity to manufacture such a huge quantity of poly fabrics. 6. Leaned advocate appearing for the assessee has submitted that the period involved in the present appeal is from 1.5.2000 to 8.6.2000 and the appellants could not have manufactured the alleged quantity of 1.11 lakh Kg of Polyester fabrics. He draws my attention to the fact that subsequent to the visit of the officers, they were paying only duty of ₹ 20,000/- per month , which was never objected to by the Revenue. As such, it was not only im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment dated 08.06.2000 had given the details of the machinery installed in the factory and the department has not disputed these machines during the investigations. Thus, the installed capacity was verifiable at a later stage also. The appellant have also produced a certificate dated 15.02.2007 of Nitra Power Loom Service Centre, a Government of India Institute certifying that the maximum production capacity of polyester fabrics processing is of 11.5 tons per month and of cotton blended fabrics is 5 tons per month. In view of this certificate, it is apparent that on the basis of the machinery installed in the factory of the appellant, it is not practically possible to dye such huge quantity of fabrics as alleged in the show cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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