2018 (5) TMI 96

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....Advocate Per: Shri M V Ravindran, This appeal is filed by the Revenue against OIA-RJT-EXCUS-000-APP-219-225-14-15 dt 09/10/2014 passed by the Commissioner of Central Excise, CUSTOMS (Adjudication)-RAJKOT. 2. Heard both sides and perused the records. 3. The revenue is in appeal against the impugned order on the ground that the First Appellate Authority has set aside the OIO that confirm....

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....pliers of the raw material has only, during the cross examination stated that they have not supplied the material without any bill. It is his submission that the entire facts of the case if considered holistically could indicate that the respondent was engaged in the clandestine removal of the goods. 4. Ld Counsel draws my attention to the findings recorded by the First Appellate Authority. On ....

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....oods received/cleared without bill. There is no evidence for utlization of excess man power/labour etc. No verification with the VAT Department has been made. There is no evidence of consumption of electricity. There is no evidence for receipt of payments on this count. The department had not recovered any documents or documentary evidences in support of the allegation. The department had not prod....