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TMI Blog2017 (12) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Tariff Act, 1985. The appellant makes structures of the machines in advance, even without receiving orders from the customers. As and when specific orders are received from the customers, the structure of the machines are send to the knitting section for loading of additional electrical / electronic parts into the machine structure, in order to make it a complete machine in saleable condition. For manufacture of the structure of machines, the appellant reflects the particulars of such manufactured semi-finished goods/structure in the progress report maintained by it. The moment the structures are fitted with the other parts (complete in all respect for achieving the marketable condition), the same are reflected in the RG-1 Register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority for consideration of the registers / records maintained by the appellant and for submission of reconciliation statement. Pursuant to the direction of this Tribunal, the adjudicating authority took up de-novo proceedings and passed order dated 30th June, 2011, in confirming the duty demand of Rs. 10,66,000/- with equal amount of penalty. In support of confirmation of the adjudged demand, the adjudicating authority has basically recorded the following findings in the order dated 30.06.2011:- i) "There is overlapping of period on entries made on page NO.35 and 40 of the RG-I Register because entries have been made upto 17.10.97 on page 35 for Model No.M3-EC-4 FE and again entries have been made from 4.10.97 on page 40 in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any evidence to show the name of the buyers to whom the goods were sold by the appellant and the other factors, such as, consumption of electricity, use of excess raw-material, freight payment etc. were not verified by the Department in arriving at such conclusion. Ld. Advocate has relied on the decision of this Tribunal in the case of Suzuki Synthetics Pvt. Ltd. Vs. CCE, Ahmadabad-III -2015 (318) ELT 487 (Tri.-Ahmd.) to state even if there is mis-match in the figures between two records, that cannot be the conclusive evidence of clandestine manufacture and removal of excisable goods. 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and examined the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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