TMI Blog2012 (2) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... king average weight of one of each category - Further, in the case of shortage of input, in the absence of any evidence on record to show that the same was used in the manufacture of finished goods and cleared without payment of duty, the demand cannot be made on these goods - In the absence of any evidence on record that the amount in question is sale proceeds of clandestinely removed goods, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2002. 2. Appellant M/s. RHL Profiles Ltd. are engaged in the manufacture of bars, rods. The appellants are procuring duty paid MS ingots billets as inputs and were availing credit in respect of duty paid on inputs. On 19-3-2004, the officers of Central Excise visited the factory premises of the appellants and found shortage of 113.375 MT in the stock of raw material i.e. MS ingots, billets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verage unit weight are not sustainable. The appellants relied upon the following decisions of the Tribunal :- (i) Motilal Padampat Udyog Ltd. v. C.C.E., Kanpur - 1994 (74) E.L.T. 677 (ii) Simplex Castings Ltd. v. C.C.E., Indore - 1994 (72) E.L.T. 585 (iii) Shiva Steel Rolling Mills v. C.C.E., Kolkata-II - 2005 (186) E.L.T. 326 4. The contention of the appellants is that the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that shortage arrived at by counting size wise of goods and by taking average weight of one of each category. The Tribunal in above decisions relied upon by appellant held that the demand cannot be made on the quantities found short which was arrived at on average weight. Further, in the case of shortage of input, in the absence of any evidence on record to show that the same was used in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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