The Principal Commissioner v. M/S Bhawani Moulders Pvt. Ltd.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 119 of 2017 • The Principal Commissioner S/o C.C.E. Raipur, Central Excise Building, Dhamtari Road Tikrapara, Raipur, Chhattisgarh. ---- Appellant

Versus

• M/s Bhawani Moulders Pvt. Ltd. 299, 300 & 301 Urla Industrial Area, District Raipur, Chhattisgarh.

---- Respondent For Appellant :

Mr. Vinay Pandey, Advocate Hon'ble Shri Thottathil B. Radhakrishnan, Chief Justice Hon'ble Shri Sharad Kumar Gupta, Judge Order On Board Per Thottathil B. Radhakrishnan, Chief Justice 05.09.2017

1. We have heard the learned counsel for the appellant Revenue quite in extensio.

2. Considering the findings of the Customs, Excise, Service Tax Appellate Tribunal, it cannot but be noted that they are rendered on the basis of the facts and materials on record. The Tribunal concluded its adjudication by holding that there is no positive evidence to establish clandestine removal of goods. It was accordingly that the impugned order was delivered confining the imposition of demand of duty to a limited component. We do not find any substantial question arising for decision in this appeal

under Section 35(G) of the Central Excise Act, to be answered in favour of the Revenue. This appeal therefore fails.

3. In the result, this appeal is dismissed.

Sd/- Sd/- (Thottathil B. Radhakrishnan) (Sharad Kumar Gupta) Chief Justice Judge Kishore