PIYUSH AGRAWAL,J. - (1.) We have heard Sri Gaurav Mahajan, learned counsel for the appellant and Sri Suyash Agarwal, learned counsel for the respondent assessee.
(2.) Present appeal has been filed against the order No. A/70730-70734/ 2017-EX (DB) dated 24.7.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Allahabad in which the following questions of law have been framed: (1)Whether on the facts and in the circumstance of the case the Tribunal has erred in law to hold that the clandestine manufacture and removal of final product is not proved? (2)Whether on the facts and in the circumstance of the case the Tribunal has erred in law to take into consideration the fact that when any person is involved in illegal activities, he will not maintain authentic records of the illegal activities or manufacture being done by him? (3)Whether on the facts and circumstances of the case the Tribunal has erred in law to take note/consider that the private records relied upon were corroborative evidence?
(3.) The facts giving rise to the present appeal are that the respondent-assessee was a company registered under the Indian Companies Act and is engaged in the business of manufacture and sale of of Pan Masala/ Gutkha, bearing brand names of 'Gagan' and 'Patel', falling under Chapter Sub-Heading 2404.90 of the First Schedule to the Central Excise Tariff Act, 1985.;