TMI Blog2017 (7) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... uantity in Annexure III does not match - Further, the assessee have also not adduced any documentary evidence to show that the said goods were still in stock - credit rightly denied - appeal dismissed - decided against appellant. - E/27695/2013-SM - 20941/2017 - Dated:- 15-2-2017 - Shri S. S. Garg, Judicial Member Mr. Raghavendra B. Hanjer, Advocate For the Appellant Mr. Parasivamurthy. N. K, AR For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 14.6.2013 passed by the Commissioner (A) wherein the Commissioner (A) rejected the appeal of the appellant. 2. Briefly the facts of the case are that appellants are engaged in the manufacture of automobile parts f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is not sustainable in law as the same has been passed without appreciating the provisions of Rule 16 of the Central Excise Rules, 2002. He further submitted that appellants have not been given the verification report dated 6.6.2013 submitted by the Range Officer which is in violation of the principles of natural justice. He further submitted that the demand is not based on documentary evidence and it is for the department to prove the allegation with corroborative evidence. He also submitted that there is no requirement of one to one correlation in respect of the goods cleared after their reprocessing in terms of Rule 16 of CCR, 2004. For this, he placed reliance on CCE, Indore Vs. Ruchi Soya Industries Ltd. 2016 (344) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6861 Nos. which have been reprocessed, reworked and sent to the buyer, it is observed by the lower authority that the appellants have not adduced any documentary evidence to prove that scrapped goods listed in the annexure have actually been reprocessed, reworked and delivered to the customer. On verification of copies of invoices, no correlation was made between reworked goods and clearances. There is no mention/remark about the rework on the invoices and no evidence to prove that the goods received for rework/rectification have been subjected to processes which amounts to manufacturing and have been removed on payment of duty. 7. On perusal, I find that the assessee have stated that 3845 Nos. of Rocker Arm were actually imported and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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