2018 (2) TMI 622

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.... Appellant: Absent on Call          for Respondent: Shri Mohammad Altaf, Assistant Commissioner (AR), Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. MP (Dem-20/2010) 29/2010 dated 31/08/2010 passed by Commissioner of Central Excise, Allahabad. 2. The brief facts of the case are that the appellants were e....

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....earance of goods manufactured. Therefore, Central Excise duty of Rs. 1,51,80,695/- allegedly short paid was demanded through show cause notice dated 19.02.2010. The appellant contested the show cause notice and submitted before the original authority that the reason for difference in the figures of assessable value and sales figure in the balance sheet was on account of job work charges, figures i....

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....t the allegation of clandestine manufacture and clearance of goods, also there was no evidence on record to procurement of inputs required for clandestine manufacture of goods. 4. Heard the parties and perused the records. 5. On perusal of records, we find that the allegations were made in the show cause notice on the basis of sales figure in the profit and loss account. Since the revenue wa....