2022 (2) TMI 359

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.... Mr. Uday Shankar Bhattacharya, 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 Exc....

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.... ? The Commissioner of Central Excise, Kolkata-III issued show- cause 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 ....

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....ing the said order and explained that their manufacturing activities as 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 go....

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....r considered view, the Tribunal rightly granted the relief to the assessee 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 establi....