2000 (9) TMI 779

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....ppellant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Arguing on the appeal, Shri B.N. Chattopadhyay, learned Consultant appearing for the appellants submits that the they are engaged in the manufacture of PVC Suction Pipe. The Officers intercepted one thela on 22-10-1998 which was carrying six bundles of PVC Suction Pipe. They subse....

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....rds or records under Central Excise law. As such, rejecting the other evidences, the demand of duty was confirmed and penalty imposed. Shri Chattopadhyay also submits that there is virtually no evidence with the Revenue to show that their total clearance has crossed Rs. 50.00 lakh making them liable to pay duty on further clearances. In these circumstances, he prays for allowing the appeal. 2.&....

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....t. As such, sale tax returns filed with the Sales Tax Department show the total clearance to be much less than Rs. 50.00 lakh, there is no justification for concluding that the appellants must have manufactured and cleared more than Rs. 50.00 lakh. There is absolutely no evidence on record to warrant this and for arriving at the said conclusion. 4. The observation made by the adjudicating ....