TMI Blog2006 (6) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ority to supply the investigation report relied upon by the Department and to give specific findings with regard to the affidavits given by the concerned consignees filed by the appellants. The assessee contention is that they had shown higher clearance on record only for receiving higher financial consideration from the Banks. It was argued that the demands cannot be confirmed on such practice adopted by the assessee to receive higher banking limits. It was contended that they had paid higher commercial tax on the fictitious figures for availing higher bank loan. It was further contended that the department had not investigated with regard to the receipt of inputs, manufacture of higher quantity of final goods, nor they examined the higher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Bang.) wherein in similar circumstances, the demands have been set aside on the ground of lack of evidence and also by upholding the plea that preparing documents by the assessee for securing higher bank loan cannot be a ground to confirm Excise duty in the absence of evidence of manufacture of final goods and removal of the same without payment of duty. Reference has also been made to the Tribunal judgment rendered in the case of Punjab Oil Silicate Mills v. Collector of Central Excise [1993 (65) E.L.T. 268 (Tribunal)] wherein also the demands were set aside in the absence of corroborative evidence. It is also held that the affidavits filed before Department of Industries is for the purpose of allotment of higher quantity loan whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h disregard will be a ground for setting aside the order. So also with regard to the non-furnishing the investigation report as directed by the Tribunal. The Commissioner has violated the principles of 'Natural Justice'. Furthermore, the affidavits filed by the concerned consignees have not been examined. Non-examination of' the affidavits itself as per direction is a violation of principles of 'Natural Justice' and hence, the order is required to be set aside on these grounds alone. Furthermore, the only ground on which the demands have been raised is based on documents filed by the assessee to secure higher bank loan. The Department relies on certain invoices to show that commercial tax had been paid. The appellants have filed affidavit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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