TMI Blog2012 (10) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... re roughly around 3.7%. It is admitted case of the Revenue that no inventory were drawn by weighing the entire stock of the goods. The shortages were detected on the basis of a specific methodology (system of average weight) for weighment of finished goods and raw materials. I also find that Shri Shyam Sunder Trivedi, authorised signatory, in his on the spot statement agreed to such shortages as d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B) - Dated:- 19-10-2012 - Ms. Archana Wadhwa, J. Shri Hrishikesh Jha, Advocate, for the Appellant. Ms. Shweta Bector, DR, for the Respondent. ORDER Both the appeals are being disposed of by common order as they arise out of same impugned order passed by the authorities below. As per facts on record, the appellant is engaged in the manufacture of bars/rods. Their factory was visite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . one lakh on M/s. RHL Profiles Ltd. and penalty of Rs. 25,000/- on Shri Shyam Sunder Trivedi. The appeal against the above order did not succeed before Commissioner (Appeals). Hence, the present appeal. 3. After hearing both the sides, I find that total stock of the appellant available in their factory on the date of visit of officer on 11-2-2009 was to the tune of Rs. 1037.059 MT. The shortage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormula, were not the real but pseudo. Apart from that there is no evidence on record to allege any clandestine removal by the appellants. 4. Tribunal in a number of decisions as detailed below, had held that mere acceptance of shortages at the time of visit of officers without their being corroborative evidence to reflect upon the clandestine removal, cannot lead to confirmation of demand of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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