2018 (3) TMI 453

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.... Shri Sanjay Hasija, Supdt. (AR) for Appellant None for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed these two appeals. 2. We have heard Shri Sanjay Hasija, learned Supdt. (AR) appearing for the Revenue. Nobody appears for the respondent. 3. On going through the impugned order, we find that the respon....

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....hat the said slips were prepared on the instruction of the Factory Manager and the same are not regular production slips required to be prepared in due course. The Director of the company, in his statements recorded on 31.1.2002 also deposed that the reports were prepared only for the month of December, 2001 solely to satisfy the paper work for the purpose of securing working capital of Rs. 150 la....

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....to various decisions of the Tribunal, he observed that the Revenue has not investigated the matter further and has neither procured evidence for the raw materials used in the alleged manufacture and removal of their final products nor have verified the electricity consumption etc. He also observed that the appellant s claim that their production capacity is only 1.5 MT per day and is not sufficien....

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....ine removal of the goods. He submits that the Revenue cannot be expected to mathematically discharge the onus placed upon them to establish the clandestine activity of a particular manufacturer and it is the preponderance of possibility, which should be adopted for deciding such type of issue. 8. Though we agree with the learned AR that it is not only difficult but impossible for the Revenue to....