2020 (2) TMI 624

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....udesai, Supdt. (AR) for the Appellant Shri A.S. Gill, Advocate, for the Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed by the Revenue, against Order-in-Original No.09/BR-0/Th-I/2011 dated 31.01.2011. 2. Briefly stated the facts of the case are that the Respondents are engaged in the manufacture of TMT Bars and Mild Steel Ingots falling under Chapter 72 of Central Excis....

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....orded and scrutiny of the records, the demand notice has been issued to the appellant. He submits that even though overwhelming oral and documentary evidences have been brought on record to establish the clandestine manufacture and clearance of finished goods, the learned Commissioner has not analysed any of these evidences and simply quoting various judgments, dropped the proceedings. Learned AR ....

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....nd perused the records. We find that on the basis of detailed investigation, Revenue has issued demand notice alleging clandestine manufacture and clearance of the goods. The evidence brought on record includes statements of various persons concerned, records withdrawn from the premises of the appellants etc. We find that the learned Commissioner has not recorded the reasons while analyzing these ....