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2014 (8) TMI 185 - AT - Central ExciseClandestine removal of goods - sponge iron - Discrepancy in stock found - Goods cleared without payment of duty - Held that:- Dip reading method adopted by the officers lead to wrong assessment of weight of the sponge iron and the allegation of the clandestine removal cannot be upheld against the assesee. In any case, such shortages detected by the officers come to only 6.40%, which cannot be held to be abnormal. It is well settled law that shortage itself without any other corroborative evidence, cannot lead to the inevitable conclusion of the clandestine removal - As regards the duty demand of ₹ 4,45,352/- in respect of 158.900 MTs of sponge iron based upon computer printout resumed from the appellant’s factory, it is the appellant submission that the same gives details of clearances to be made by them along with vehicle numbers. Vehicle numbers pertain to the contact transporters in order to confirm availability of vehicle. If vehicle is available, the transporter provides vehicle number which is entered in the computer along with quantity of sponge iron to be dispatched. At times on eleventh hour the vehicle is not made available by the transporters or after arrival of vehicle the order dispatched is cancelled and the vehicles leave the factory but the incoming and outgoing time is recorded. Computer printout and respect of which the appellant has already given explanation there is virtually no evidence on record to show clandestine clearance. I really fail to understand that when vehicle numbers were available with the Revenue, no enquiry was conducted. Further, there is no statement of the buyers or no evidence relatable to the procurement of extra raw materials or receipt of payment from the alleged buyers. In such scenario, allegation of clandestine removal cannot be upheld - Decided in favour of assessee.
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