TMI Blog2012 (4) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... adduced any corroborative evidence of clandestine removal - In the absence of any corroborative evidence of clandestine removal, duty demand cannot be made on the presumptive grounds, either for removal of inputs as such or on the presumptive ground of manufacturing final products from the said goods. Accordingly, the demand of duty on the short found goods is unsustainable. Goods were recorded in their private records which is evident from the fact that they have been utilizing and declaring the goods to the banks as work in progress. I find it so from the statement submitted by the learned counsel before the Tribunal as regards work in progress for the month ending 30 June 2008 and in the said statement Zinc Residue and Zinc Horn is sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the RG23 Part-I has failed to record the issues made for the purpose of production. Both the lower authorities did not agree with the contentions raised by the appellant and confirmed the demand along with interest and penalties and also confiscation of the excess found goods in the factory premises with an option to redeem the same on payment of redemption fine. 4. Learned counsel would draw my attention to the order passed by the first appellate authority. It is his submission that as regards quantity of Zinc Metal found short, they have explained in various statements that the said Zinc Metal was issued to the production wing but was unfortunately not recorded by the dealing clerk. It is his submission that Revenue has not put-forth an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... last Company (P) Limited 2007 (220) ELT 279 (Tri. Mumbai) and CCE Hyderabad vs. Srinivasa Frozen Foods Limited 2010 (262) ELT 594 (Tri. Bang.) would cover the issue in their favour. 6. Learned SDR would reiterate the findings of lower authorities. 7. After considering the submissions made by both sides, I find that the issue involved in this case is regarding the confiscation of the goods which were found unaccounted in the factory premises and demand of duty on the short found goods. 8. I take up the issue of shortage of Zinc Metal. I find from the statements recorded of the various responsible persons of the appellant company that they have clearly indicated in reply to the show cause notice as well as during the statements recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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