TMI Blog2014 (3) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-3-2014 - Ms. Archana Wadhwa, Member (J) Shri R.K. Mishra, DR, for the Appellant. None, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. I have heard Shri R.K. Mishra, Ld. Departmental Representative for Revenue. Nobody appeared for the respondents. 3. On going through the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment based its demand notice only on the fact of excessive burning loss during the month of June 2006. The fact was on record and observed by the auditors, sometime later. No other investigation appears to have been conducted to corroborate the observation of the auditors except a letter dated 7-5-2008, by the jurisdictional Range office, asking the appellants to discharge the duty liability, wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with mathematical precision is not required to be adduced but at least some evidence for the excess production, excess usage of electricity, bank accounts etc. was required to be probed/investigated, during the said month, and adduced to establish the charge. A naked fact of excess burning loss would not establish the serious office of clandestine removal. 5. After observing so, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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