TMI Blog2018 (1) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... al allowed - decided in favor of appellant. - Appeal No. E/149, 150/2010 - Order No. A/10129-10130/2018 - Dated:- 12-1-2018 - Shri M V Ravindran, Hon'ble Member ( Judicial ) For the Applicant : Shri S Suriyanarayanan, Advocate For the Respondent : Shri A Mishra, Authorised Representative ORDER Per : Shri M V Ravindran These appeals are directed against OIA-RKA-751-SRT-I-2009 dtd 15/10/2009 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -SURAT-I. 2. The relevant facts that arise for consideration after filtering out unnecessary details are that the Balaji Processors (the Main appellant) during the period in dispute October 2003 was engaged in the business of processing of Grey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roborative evidence of production capacity, power consumption, raw-material consumption is alleged for clandestine manufacture and removal of the goods, receipt of amount in cash, the entire case of the Revenue being on two blue note books recovered from the factory premises is totally wrong in as much as Revenue has not brought on record and corroborative evidence other than note book and entries made thereof. It is his submission that in the absence of corroborative evidence allegation of clandestine removal is not established is the law which stands settled in the case of Arya Fabrics Pvt Ltd - 2014(311)ELT.529 (Tri Ahmd) and Mahesh Silk Mills Ltd - 2014(304)ELT.703 (Tri Ahmd) upheld by Hon ble High Court of Gujarat. He submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils indicated in the blue note book which was recovered during the visit of the officers, statements of the employees recorded during the panchnama. There was unaccounted finished goods during the visit which settled by the appellant on payment of redemption fine with penalty. 6. I find that the appellant has taken a specific belief before the First Appellate Authority that blue note books were recovered during the visit I the premises of the appellant was not from a specific place, should have been recovered from the specific individual nor there is any findings recorded by both the lower authorities that the blue note book were maintained by the appellant or any other person during the course of business for the confirmation of the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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