2015 (1) TMI 264

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....espondent. ORDER Being aggrieved with the impugned order of the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides, I find that the respondents are engaged in the manufacture of sponge iron. Their factory was visited by the Central Excise Officers on 12-5-2006 and various checks and verifications were conducted by the officers. The statement of respon....

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.... visit of the officer. The Revenue has not placed weighment slip to support clandestine clearance of goods without payment of duty. The Commissioner (Appeals) accepted their stand by observing that there is no evidence produced on record by the Revenue indicating clandestine clearance of their final products. He took note of precedent decision of the Tribunal and observed that though confessional ....