TaxTMI 
TaxTMI 
2018 (5) TMI 7
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....hilmathi, Jt. Commissioner (AR), for the Appellant. Shri Joseph Kodianthara, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - These two appeals by Revenue are on interconnected matters relating to non-payment of Central Excise duty by the respondent for the goods manufactured and cleared by them during the period 1991-1992 to 1993-1994. The offi....
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....ion, the present impugned order was passed. The Commissioner dropped the proceedings initiated through the above mentioned notice. He held that the investigation by the Department did not bring out concrete evidence of undervaluation of the excisable goods manufactured and cleared by the respondent. 1.3 The Revenue is aggrieved by the above order and preferred these appeals. The learned AR....
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....not brought out any sale value of comparable goods which are much higher than the price adopted by the Revenue. The allegation of undervaluation has been made without any factual or legal basis. 3. We have heard both the sides and perused the appeal records. The impugned order summarizes the evidences brought forward in the demand notice. The original authority examined the main charge of ....
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....he amount as agreed upon is paid. Without examining these backgrounds the Revenue relied on these private documents to allege that there is an undervaluation of basic raw materials. There is no corroboration or even a comparative study to support such allegation even in respect of raw materials. 4. We have carefully considered the reasoning and finding recorded by the original authority. H....