2016 (11) TMI 407

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....Member (Technical). Shri G R Singh, DR for the Appellant. ORDER Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri G R Singh, learned DR appearing for the Revenue. Nobody appeared for the respondent. 3. As per facts on record, the respondents are engaged in the manufacture of HDPE /PPE b....

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....evidence collected during further investigations, proceedings were initiated against the respondents by alleging clandestine manufacture and clearance of their final product and demanding duty of Rs. 33,89,149/-. Notice also proposed imposition of penalties. The said show cause notice dated 28.6.2001, culminated into the order passed by the original adjudicating authority. 5. On appeal against ....

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....stine removal, set aside the order of original adjudicating authority. As such, present appeal by the Revenue. 6. On going through the impugned order of Commissioner (Appeals) as also the grounds of appeal of the Revenue, we find that the entire case of the Revenue is based upon the said register recovered from the security staff of the appellant, read with certain statements. It stand observed....

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....ed statements were required to be corroborated from the buyers, transporters, as also from raw material supplier. The absence of the same has led to setting aside of the allegation and findings of clandestine removal. 7. We find that the in the appeal memo also during hearing Revenue has not referred to any available evidence on record, and have again made reference to the entries made in the o....