TMI Blog2016 (2) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... tled law that a finding of this nature should be always based on positive evidence to be gathered by department. The evidence is missing in this case. The adjudicating authority has also admitted before me that other than letter of Commissioner dated 17.07.09 and the letter dated 08.03.2010 of Assistant Commissioner (Prev.), no other evidence was made available to him. Thus in the absence of any legal, tangible unimpeachable evidences the impugned order is not sustainable and merits to be set aside - Decided against revenue - Excise Appeal No.E/3050/2010-EX(SM) - Final Order No. 50097/2016 - Dated:- 21-1-2016 - Shri B. Ravichandran, Member (Technical) For the Petitioner : Shri R.K. Grover, AR For the Respondent : None O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly the brain behind the various irregularities committed by the respondent s unit and has got de-facto control on the respondent as well other dummy units purportedly floated by him. 4. None appeared on behalf of the respondent. 5. I have examined the appeal records including the impugned order. 6. It is seen that the respondent is a Limited Company and Shri V.K. Madan is purportedly Chief Advisor of the respondent company. Various allegations have been made against the respondent and also against Shri V.K. Madan, which are not directly relevant to decide the issue in hand. It is sufficient to examine the correctness of the impugned order insofar as the setting aside of the Original Authority s finding on appropriating the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discussed above. The Adjudicating Authority has adjusted the refund claim of the Appellant in the absence of any of these evidences. But what is the evidence on record with the Adjudicating Authority for holding this view that the Company s accounts including that of Appellant are run by Shri V.K. Madan as his personal accounts? It is settled law that a finding of this nature should be always based on positive evidence to be gathered by department. The evidence is missing in this case. The adjudicating authority has also admitted before me that other than letter of Commissioner dated 17.07.09 and the letter dated 08.03.2010 of Assistant Commissioner (Prev.), no other evidence was made available to him. Thus in the absence of any lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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