2006 (9) TMI 403

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g with the matter on merits. 2. The Commissioner (Appeals), after detailed examination of the case, dropped the proceedings which were confirmed by the Additional Commissioner of Central Excise in respect of Show Cause Notice dated 28-2-2003 alleging shortage of goods, suppression of facts and evasion of duty. The Additional Commissioner had confirmed the duty demands on the said allegation including imposition of penalty. The Commissioner (Appeals), after examining the entire evidence on record, including the various submissions made by the assessee, concluded that there was no evidence available on record for confirming the demands. Furthermore, he noted in para 21 of the impugned order that there is no evidence available for invo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chases of raw materials and production of final products, flow back of money, statements from purchasers/dealers. The Grounds of Appeal refer to the lower authority's order vide paras 28.6 to 28.9 which refers to the alleged clandestine production and clearance during the relevant periods. 4. We have heard the learned JDR and the learned Counsel. The learned JDR submits that there was evidence referred to by the original authority which clearly clinches the issue in department's favour. Therefore, there was no infirmity in the OIO for interference. He submits that the impugned order is not legal and proper. The learned Counsel submits that the Commissioner (Appeals), after due examination, clearly recorded that the Revenue did not r....