1998 (2) TMI 307

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....ptt. that two separate recording is being done by the appellants of the bars manufacture by them. To come to a factually correct accounting specially in view of the claim of the appellants, it would be proper to take into account the entire production, both the R.G.I's into consideration. Clandestine removal and intention to evade must be supported by evidence mere stating it to be so, does not satisfy the canons of law. In absence of investigations and lack of evidence disproves A.C.'s impugned order, benefit gets extended to the appellants. The impugned order is set aside, appeal is accepted and disposed of accordingly." 2. The facts of the case are that the respondents herein are re-rolling mills. They procure re-rollable materia....

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....ppeals)' order is erroneous inasmuch as the correct accountal is the responsibility of the assessee and in case the accounts are not correctly maintained then the violation of Rule 226 is proved. He therefore, prays that the impugned order may be set aside and the appeal may be allowed. 4. Shri P.S. Bedi, ld. Consultant appearing for the respondents herein submitted that there was no violation of any of the Rules inasmuch as the flat bars of different widths are one and the same commodity for purpose of tariff. He submits that different widths of flat bars are required by the trade and therefore, the same are so produced. He submits that the ld. Collector (Appeals) has rightly held that no penalty was imposable as there was no viola....