2001 (7) TMI 771

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....N. Chattopadhyay, Consultant, for the Respondent. [Order]. - The present appeal has been filed by the Revenue against the orders passed by the Commissioner (Appeals) vide which he has set aside the order-in-original confirming demand of duty against the respondents on the findings of clandestine manufacture and removal of sugar. 2. The respondents are engaged in the manufacture of su....

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....molasses found in the report. The shortage were worked out in grounds which was converted into quintal by multiplying 37.50/100. 4. Based upon the above facts the respondents were served with a show cause notice raising demand of duty of Rs. 1,16,013/- (Rupees one lakh sixteen thousand and thirteen) on the allegation that they have manufactured 1364.86 quintal of sugar and cleared the same....

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....ed surreptitiously, (in spite of the fact that no excess available sugar has been indicated in the analytical report as already stated). I find no logical basis for this conclusion. Further there is absolutely no evidence to support the allegation of surreptitious manufacture and removal. Without any evidence, a serious allegation like surreptitious manufacture and clearance can not be made and....