2024-VIL-267-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Manufacture of goods – Allegation of clandestine clearance – Demand of duty – Appellant is engaged in manufacture of MS ingots – Department issued show cause notice to Appellant alleging clandestine clearance of goods without payment of Excise Duty – After due process, Adjudicating authority confirmed demand of duty – Whether department has proved allegation of clandestine removal of goods with sufficient evidence – HELD – Only ground on which Department has proceeded is on basis that electricity consumption as worked out by Dr. Batra of IIT, Kanpur does not match with output shown by Appellant – Adjudicating authority has relied on report of Dr. Batra to come to a conclusion that excess quantity has been manufactured and cleared without payment of excise duty – There is nothing to indicate in Show Cause Notice and Order-in-Original that Department has brought in any corollary evidence to effect that Appellant have procured raw materials on cash basis or cleared goods on cash basis and no private records have been seized nor any investigation has been taken up on this ground – There is no evidence on record to show that there was clandestine removal – In absence of any evidence, allegation of clandestine removal of goods is not proved and therefore, demand of duty is not sustainable – Impugned order passed by Adjudicating authority set aside – Appeal allowed
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