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2020 (2) TMI 624

..... cords - HELD THAT:- On the basis of detailed investigation, Revenue has issued demand notice alleging clandestine manufacture and clearance of the goods. The evidence brought on record includes statements of various persons concerned, records withdrawn from the premises of the appellants etc. The learned Commissioner has not recorded the reasons while analyzing these evidences in detail about its .....

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..... . MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri N.N. Prabbudesai, Supdt. (AR) for the Appellant Shri A.S. Gill, Advocate, for the Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed by the Revenue, against Order-in-Original No.09/BR-0/Th-I/2011 dated 31.01.2011. 2. Briefly stated the facts of the case are that the Respondents are engaged in the manufa .....

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..... investigation and on the basis of evidence including the statements of persons recorded and scrutiny of the records, the demand notice has been issued to the appellant. He submits that even though overwhelming oral and documentary evidences have been brought on record to establish the clandestine manufacture and clearance of finished goods, the learned Commissioner has not analysed any of these ev .....

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..... er. 5. We have carefully considered the submissions advanced by both sides and perused the records. We find that on the basis of detailed investigation, Revenue has issued demand notice alleging clandestine manufacture and clearance of the goods. The evidence brought on record includes statements of various persons concerned, records withdrawn from the premises of the appellants etc. We find that .....

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..... e circumstance, we set aside the impugned order and remand the matter to the adjudicating authority to consider the evidences afresh and record reasons on the same in arriving at any conclusion as a result of analysis of the basis of evidences vis-à-vis the allegations leveled in the show cause notice. All issues are kept open. Needless to mention that a reasonable opportunity of hearing be .....

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