2016 (10) TMI 868

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....se officers conducted investigation in the premises of both the respondents and recovered certain documents. After follow-up investigation, proceedings were initiated against both the respondents to demand and recover central excise duty of Rs. 45,31,574/- and also imposed various penalties. It was alleged that M/s. Goldy Engg. Works have been manufacturing and clearing the moulds for footwear without payment of proper central excise duty. The turnover of both the respondents were sought to be combined as they belonged to same person. The duty liability was sought to be determined accordingly for the purpose of Notification No.8/2003-CE dated 1.4.2003. After adjudication, the Original Authority held that both the respondents are to be treat....

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....pellate Authority has examined all the issues now raised in the appeal by the Revenue and arrived at a conclusion. There is nothing in the present appeals warranting inference in the orders of first Appellate Authority. He also submitted a compilation of case laws in his support. 5. Heard both the sides and examined the appeal records. 6. We have noticed that in the appeals filed by the Revenue, there are certain verbatim repetition of the observations of the Original Authority (for instance para-5 of the Grounds of Appeal). Examining the merits of the appeal, we have perused the impugned order carefully. 7. The case against the respondent is for clandestine removal of excisable goods and for combining the turnover of the second re....

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....iption, nature and price of goods alleged to have been manufactured by the respondent during the period from September, 2004 to Jan. 2006. However, the Revenue went ahead and calculated the duty liability without any basic fact. The first Appellate Authority also did not admit the authenticity of the note book recovered from the job worker premises. The author of entries in the note book is not known and was not investigated. Further, regarding the four challan books recovered from the premises of the respondent, it was recorded that the same pertained to only 15 days. The projection of production/clearance for the entire period of two years based on such records is not tenable. 9. We have also noted that the first Appellate Authority al....