TMI Blog2012 (11) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... record to reflect upon the clandestine activity of the appellant. It is well settled that such allegations are required to be proved by positive and sufficient evidence. There is virtually nothing on the record to show procurement of raw- material to manufacture such a huge quantity of final product. Statements of neither the workers, nor the transporters have been recorded. The buyers of the ingots have not been identified and their statements not recorded. As such, I find no justifiable reasons to uphold the demand on shortages of ingots or to impose penalty on the appellant - Decided in favour of assessee. - E/3007/2010-SM(BR) - 1623/2012-SM(BR)(PB) - Dated:- 30-11-2012 - Ms. Archana Wadhwa, J. Ms. Neha Gulati, Advocate, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Heard both the sides. 4. Ms. Neha Gulati, Advocate, ld. Counsel for the appellant pleaded that so far as the M.S. Ingots the duty stand confirmed on the basis of shortages detected and so far as the shortage of runners and risers are concerned, there was no actual shortage as mentioned in the impugned order itself. The quantity of the runners and risers had been determined purely by estimation which had been made by the appellant s employee. Shri P.K. Tiwari, Manager (Accounts); that in any case since the runners and risers were being captively used by re-melting for the manufacture of M.S. Ingots, the same were eligible for full duty exemption under Notification No. 67/95-C.E. and as such, there was no duty liability in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges against the appellant. The Hon ble High Court of Delhi in the case of Commissioner of Income Tax v. M/s. Dhingra Metal Works - 2010-TIOL-693-HC-Del-IT has held that though admission is extremely important piece of evidence, it can t be held to be conclusive. Otherwise also, I find that apart from the statement, there is no other evidence on record to reflect upon the clandestine activity of the appellant. It is well settled that such allegations are required to be proved by positive and sufficient evidence. There is virtually nothing on the record to show procurement of raw- material to manufacture such a huge quantity of final product. Statements of neither the workers, nor the transporters have been recorded. The buyers of the ing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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