TMI Blog2015 (5) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT ], we hold that there is no infirmity in the impugned order. - Decided against Revenue. - E/509, 510 & 512/2002 - Final Order No. 40967-40969/2014 - Dated:- 25-9-2014 - P. K. Das And R. Periasami,JJ. For the Appellant : Ms Indira Sisupal, AC (AR) For the Respondent : None ORDER Per: R Periasami: Revenue filed all the three appeals against the impugned order passed by the Commissioner (Appeals). Hence all the appeals are taken up together for disposal. 2. The brief facts, of the case, are that the respondents M/s. Rawf Re-rollers (RR) are engaged in the manufacture of M.S. Rounds falling under Chapter 72. On the investigation carried out by the DGAE, (SZU), it was revealed clandestine removal of 830.633 MTs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents on several occasions. The matter case has been adjourned on 8/9/10, 23/11/10, 19/3/14, 8/7/14, 25/9/14 etc. 4. After hearing the Ld. AR, we have carefully considered the submissions, the grounds of appeal and perused the records. The Revenue preferred appeals against the impugned order passed by the Commissioner (Appeals) on the grounds that the Lower Appellate Authority set aside the adjudication order only on the grounds that the allegation of clandestine removal of M.S.Rounds is not supported by any corroborative evidence other than statements. Revenue also stated the statements recorded for the Brokers, Bill traders, Managing partners of both RR and RI are sufficient to establish the clandestine removal of finished go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords, disclose that the Central Excise authority itself has held with regard to two consignments out of four, that the investigation is incomplete and has been carried out only at the transporters end, thus, does not reveal actual purchase by the buyers. The authorities with regard to the aforesaid two consignments have also extended benefit of doubt to the respondent. We are of the opinion that there could not have any reason for arriving at different conclusion with regard to the remaining two consignments. 9. In our opinion, since the charge was for clandestine manufacture and surreptitious removal of finished final product, the same is required to be proved beyond doubt by the Revenue. One has to keep in mind that, though being the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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