9911796707
TMI Blog2019 (6) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant (s) Shri H.S. Abedin, AC(AR) for the Respondent(s) ORDER PER BENCH Briefly stated the facts of the case are that the appellants are engaged in the manufacture of M.S. Ingot. The factory premises of the appellant company was searched on 28.06.2007 and some records and documents both private and statutory were seized. Statements were recorded from the employees and the Show Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants have got only one furnace in their factory. In case Revenue takes the said register to be of the appellants, since the production has been shown in such detail, there is no scope of any other production has been shown in such detail, there is no scope of any other production. In that case, the production for the period from 27.4.2007 to 27.6.2007 comes to 2683.950 M.T. (source Annexure C2 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide and perused the appeal records. 5. We observe that the Order-in-Original is passed upon mere presumption and possibilities and nothing have been proved at all by the Department as specially unaccounted for manufacturing of M.S. Ingot and clandestine removal thereof. The inference of CRC on the basis of loose sheets and private records is perverse as the entries made in the loose sheet and pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any proof. 7. It is our considered view that when there was no extra consumption of electricity, purchase of raw materials etc. then manufacturing of extra goods is not possible. No purchase of raw materials outside the paper books have proved. We find that the Tribunal have taken consistent view on the aspect that private record and documents cannot be made basis to draw inference and clandest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oved sufficiently and such findings cannot be arrived at the assessee in the relm of consumptions and surmises. Under the circumstances, we are of the view that there is no sufficient materials of records to establish clandestine manufacture and clearance. We, accordingly, set aside the confirmation of demand and imposition of penalty under Rule 25 of the Central Excise Rules, 2002 as also Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
