TMI Blog2018 (2) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture and clandestine removal of goods and evasion the Central Excise duty, the burden was on Revenue to establish that the said goods allegedly/clandestinely manufactured by relying on such evidence which could establish manufacture in clandestine manner. There is no evidence in the said SCN in respect of procurement of raw materials consumptions of electricity, excess employee employed, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of schedule to Central Excise Tariff Act, 1985. On the basis of sales figure shown in the P L account of the balance sheet, it appeared to Revenue that the appellant short paid Central Excise duty to the tune of ₹ 1,51,80,695/-. For the issue of show cause notice Revenue compared the sales figures reflected in the balance sheet with the assessable value shown in the ER-1 returns for the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y did not appreciate the arguments and confirmed the demand of ₹ 1,26,42,888/- and imposed equal penalty through the impugned Order-in-Original dated 31.08.2010. Aggrieved by the said order, appellant is before this Tribunal. 3. The grounds of appeal raised by the appellant includes the contention of the appellant that clandestine manufacture and removal is a positive act and it should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise duty, the burden was on Revenue to establish that the said goods allegedly/clandestinely manufactured by relying on such evidence which could establish manufacture in clandestine manner. We do not find any evidence in the said show cause notice in respect of procurement of raw materials consumptions of electricity, excess employee employed, transportation of goods, purchasers of sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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