2017 (4) TMI 374

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....J) Shri R.K. Mishra, AR, for the Appellant. None, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. 2. I have heard Shri R.K. Mishra, Learned AR appearing for the Revenue. Nobody appeared for the respondent. 3. As per facts on record, the respondents are engaged in the manufacturerof MS ingots....

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.... observed that the entire case of the Revenue is based upon the recovery of certain loose sheets as also private register, which cannot be held to be sufficient evidence. He further observed that such loose pieces of paper which does not contain authenticated information and maintained by various personnel employees for their own experimental purpose, cannot be made a basis for upholding the charg....

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....so evident that the investigation has failed to corroborate the allegation by confirming these purchasers. Hon'ble Tribunal in its decision in the case of New India Dyeing v. CCE [2004 (165) E.L.T. 316] had held that demand based on recovered sale bills and recorded statements without any other evidence is not sustainable. In view of above legal position, the demand against the appellant based ....