2014 (7) TMI 149

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.... appellant located at New Delhi, Jaipur and Noida on 30.5.2000. It is pertinent to mention that no discrepancy either in the stock of raw material or the final product was noticed by the officers. However, certain records were resumed, the scrutiny of which revealed that the appellants have been claiming wastage in the manufacture of the plastic bottles. Inasmuch as the wastage reflected by the appellant in the records was more than 1%, Revenue entertained a view that the appellant had manufactured the pet bottles by showing higher wastage and have used the said pet bottles for manufacturing mineral water, which stands cleared by them on clandestine basis. 3. On the above basis, proceedings were initiated against them resulting in passin....

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....e basis of generation of excess plastics scrap at the time of manufacture of plastic bottles. Otherwise, there is virtually no evidence to reflect upon the manufacture of the mineral water bottles or transportation of the same or clearance of the same to identify the buyers. The charges of clandestine removal cannot be upheld on the basis of assumptions and presumptions. 8. In fact, I find that an identical dispute was the subject matter of the appeal filed by the appellants sister concern before Tribunal. The Tribunal, in the case of Acqua Minerals Ltd. Vs. CCE - 2004 (178) ELT 851 (Tri.-Del.) held as under :            7. We have perused the records and heard the learned SDR also. C....