2022 (2) TMI 359

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....Adv. Ms. Aishwarya Rajyashree, Adv. ... For Appellant Mr. Arijit Chakraborti, Adv. Mr. Nilotpal Chakraboty, Adv. Mr. Prabir Bera, Adv. ... For Respondent ORDER The Court : This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 (the Act for brevity) is directed against the order dated 6th August, 2019, passed by the Customs Excise and Service Tax Appellate Tribnal, Ea....

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....ause notice stating that the assessee is liable to pay additional excise duty on account of clandestine removal of the products manufactured by them. The assessee's explanation was that the consumption of product LAB and Spent Sulphuric Acid during the material period and the ratio of LAB to LABSA and ratio of Spent Sulphuric Acid was almost the same in respect of the manufacturing activity do....

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....s to how they were engaged in manufacture for themselves as well as they have been carrying on conversion job for another third party. After nothing the facts the Tribunal held that LABSA and Spent Sulphuric Acid are of the same quality and the processing tank is also common in the factory as it is not possible to manufacture goods separately. Further, the Tribunal analysed the total consumption o....

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....ee as allegation of clandestine removal is a very serious charge and the onus of establishing the same is first on the department and upon the onus being discharged in the manner common to law, then and then only the burden of proof shifts to the assessee. In the instant case, admittedly there was no material on record establishing the charge of clandestine removal and such charge was made against....