TMI Blog2017 (1) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... ght charges - Held that: - the freight charges were paid only on the basis of number of boxes and not on the basis of weighment and the freight bill would also evidence the said fact and as such, the Revenue cannot draw a presumption as to the unit rate of freight. The Tribunal further found that the yellow bars are used first for rubbing the polishing and then, the green bars are used and it was in the ratio of 5:1 (5 yellow bars and 1 green bar) and the statements of the dealers recorded during the cross-examination would also substantiate the said fact. The tribunal has rightly reached the conclusion that the material aspect have not been properly appreciated by the Original Authority and rightly remanded the matter once again to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lying with the rigorous of the Evidence Act before the proceedings rather than applying the concept of preponderance of probabilities as per law. c. Whether it was correct on the part of the Tribunal to reject the decision of the lower authority that the party could have produced utilised calcined alumina in the manufacture of Green Bars, when the evidence are available in the form of statements/documents for the illicit clearance of Green Bars prior to January,1995.? 2. Learned Counsel appearing for the appellant / revenue would contend that the Commissioner of Central Excise, Madurai, while passing the order in original dated 29.01.1998 had exhaustively dealt with the factual aspect, especially, with regard to the manufacture of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been kept pending nearly for 11 years and prays for the dismissal of this appeal. 4. This Court paid its best attention to the rival submissions made on either side and perused the materials placed before it. 5. The Original Authority has assumed that prior to the year 1995, the respondent/assessee would have used alternative sources of energy to manufacture calcined alumina, but, unfortunately, no materials made available to the Original Authority to reach such conclusion. Insofar as freight charges are concerned, the finished goods are transported only in boxes and insofar as usage of yellow and green bars, as already pointed out, the ratio of 5:1 is applied and the statement of the dealers would indicate that it was only so. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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