2021 (5) TMI 415

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....ainst Order-in-Original dated 21.12.2017 passed by the learned Asst. Commissioner, Sankrail Division. The learned Commissioner (Appeals) vide the impugned order has upheld the duty demand of Rs. 35,98,637/- along with interest, for the period October 2013 to March 2014, however, he has set aside the penalty amount imposed by the lower authority equivalent to the duty amount under u/s 11AC of the Central Excise Act, 1944. 2. Pursuant to the search operations undertaken by the officers of DGCEI at appellant's premises, Show Cause Notice dated 08.07.2015 was issued to raise demand of central excise duty on the charge of clandestine removal on the basis of certain loose documents and print outs, weighment slips, etc.. In adjudication, the de....

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....ed that duty demand be also set aside. 5. The learned Authorized Representative appearing for the Revenue reiterated the findings of the lower authority and prayed that the appeal filed by the appellant Company be rejected being devoid of any merit. 6. Heard both sides through video conferencing and perused the appeal records. On perusal of the impugned order, I find that the learned Commissioner in para No. 10 has observed as below:- "In the present matter, I observe that the Department has not adduced any corroborative evidence to support the charge of clandestine manufacture and removal of goods. The lower authority has drawn inferences from the recovery of the said documents and shortage found during joint physical sto....