TMI Blog2017 (3) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... d that: - there is virtually no evidence on record to establish the manufacture of final product and clearance of the same without payment of duty. There is no evidence of manufacture, their clearance and identification of the buyers and transporters - demand not justifiable - appeal dismissed - decided against Revenue. - E/1060/2008-EX(SM) - FINAL ORDER NO. 51857/2017-EX(SM) - Dated:- 2-2-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12,237/- was also raised against the respondent on the findings of the clandestine removal by taking into account the input output ratio. It was alleged by the Revenue that they had imported 408.917 MT of laminated scrap during the year 2000-01 and they have suppressed the production of their final product under the guise of sub standard imported material by claiming more wastage. The Revenue arri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of finished goods by using aluminum scrap is 70% when used in the manufacture of aluminum ingots, has heavily been relied upon but the declaration of Shri Rajesh Aggarwal, that the ratio applies only to the normal cases, has been ignored by the Revenue. In other words, the statement can only be applied only to the normal cases whereas in the instant case the appellants had submitted that the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of final products and the demand of duty merely based on arithmetical calculation and assumptions / presumptions is not sustainable in the light of well settled principle laid down by the Hon ble Supreme Court in the case of Oudh Sugar Mills vs. UOI 1978 (20) ELT (J172) SC followed by the Hon ble Tribunal in number of judgments. The adjudicating authority had correctly dropped the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at apart from that there is virtually no evidence on record to establish the manufacture of final product and clearance of the same without payment of duty. There is no evidence of manufacture, their clearance and identification of the buyers and transporters. 7. I am of the view that both the authorities below have rightly concluded in favour of the Respondent. I find no reason to interfere in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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