TMI Blog2018 (1) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... em. Thus, in absence of proper substantiation of the fact regarding clandestine removal of goods, the charges cannot be framed merely based on the rough pad and irregular maintenance of the RG-1 records - appeal allowed. - E/260/2009-Ex [SM] - Final Order No. 58382/2017 - Dated:- 15-12-2017 - Mr. S.K. Mohanty, Member (Judicial) Mr. Rajesh Chibber, (Advocate) for the Appellant Mr. G.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the production of bio-pesticides namely, KaliChakra manufactured by it on 08.04.2005, 09.04.2005 and 27.04.2005, in the Delhi Stock Register (RG-1). Further, it was also observed that under the cover of various invoices, the appellant had cleared the manufactured excisable goods bio-pesticides i.e. KaliChakra under the guise of non-dutiable manufactured goods i.e. bio-fertilizers. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de in the rough pad. He also submitted that the Department did not issue the summon to the customers, in whose name the invoices were issued by the appellant. Hence the ld. Advocate submitted that in absence of any specific admittance by the appellant or its employee and the buyer of the goods, confirming the fact of receipt of goods by them, charges of clandestine manufacture and removal of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. I find that solely based on the rough pad maintained by Sh. Raj Kumar, the adjudged demand were confirmed against the appellant. The Department has not brought on any other incrementing records/evidence to prove clandestine manufacture and removal of goods. Further, the Department has not investigat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
