2018 (4) TMI 761

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....) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER The issue in these appeals is whether the appellants are liable to pay Excise duty on certain items of traded goods. 2. Heard the parties. 3. I find that the dispute arose as the appellants have traded, but have used 'Common Invoice Book' for supply of traded goods as well as manufactured goods. I find that the ....

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....unt of suppliers of the traded goods, stock register for the traded goods, balance sheets showing income from trading etc.. However, the Adjudicating Authority has not even discussed these documents, the defence submissions of the appellant and also the various case laws relied upon the appellant in their defence. 4.1.1 I also find that the appellant vide their letter dated 17/01/2012, had info....

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.... of clandestine manufactured & removed is required to be proved by sufficient cogent & credible evidences. Some of these judicial pronouncements are, as under:- (i) Mahavir Metals Industries vs. CCE, Daman, Vapi 2014 (313) E.L.T. 581 (Tri.-Ahmd.) (ii) Pan Parag India Ltd. vs. CCE, Kanpur 2013 (291) E.L.T. 81 (Tri.-Del.) (iii) CCE, Ahmedabad-I vs. Gopi Synthetics Pvt. Ltd. 2014 (302) E.L.T....

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....us, in the absence of any cogent & positive evidences in the Show Cause Notices as well as in the impugned Orders showing clandestine manufactured & clandestine removal of goods in the guise of trading, the demands of Central Excise duty confirmed by the Adjudicating Authority on the basis of evidences for the earlier period, is not sustainable. 5. In view of the above, I set aside the impugned....