2025-VIL-2054-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Dropping of demand – Sustainability – Department received information to effect that Respondent had got goods manufactured at factory of Ratangarva Industries (RI) and cleared same clandestinely without payment of Central Excise duty – On completion of investigation, department issued show cause notice to Respondent by proposing demand of central excise duty – Adjudicating Authority dropped demand raised against Respondent – Whether Adjudicating Authority is justified in dropping of demand of duty raised against Respondent – HELD – Duty had been demanded from Respondent on allegation that Respondent had manufactured goods at premises of RI and hence, Respondent had been made responsible for alleged manufacture and clandestine clearance of goods from factory premises of RI. Respondent and RI are independent manufacturers duly registered with Central Excise Department having their independent factories located at different geographical locations. Third party statements relied upon by Revenue are not corroborated by any other documentary evidences. Once these statements are removed, there is no other evidence to substantiate allegations against Respondent. There is no corroborative evidence available on record to substantiate allegation of manufacture of goods at RI and clandestine clearance of same by Respondent. There is no infirmity in findings of Adjudicating authority in impugned order in dropping of demand. Impugned order passed by Adjudicating authority is uphold – Appeals dismissed
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