2018 (7) TMI 1206

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.... facts on record, the appellants are engaged in the manufacture of Branded Laminated Poly Rolls and pouches, etc. Officers of DGCEI searched the premises of three manufacturers of LD film, which is the raw material for the present respondents and based upon the recovery of alleged loose slips entertained a view that the said three raw material manufacturers have supplied the LD film to the respondent, who have utilized the same for manufacture of their final product, without reflecting the same into statutory records and have cleared their final products without payment of duty. Statements of the representative of the three raw material suppliers were recorded, admitting the fact that LD film in question were manufactured and cleared by the....

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....dings used in the statement only create suspicion which cannot take place of the evidence. Further, in the impugned case no unaccounted for raw-material has been recovered; no manufacture and clearance in clandestine manner without genuine invoice; none-rebuttal of the fact that LD films cannot be used in the manufacture of the packing material being sold by them; none-existence of the other inputs which are essential for the manufacture of packaging material; absence of flow back or receipt of any amount in clandestine manner; are the circumstance which separates the instant case from the cases relied upon by the department. Under the circumstances I am of the opinion that the cases relied upon by the department are not applicable in the i....