TMI Blog2012 (12) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of 100% EOU, it can be said that the same is technical in nature, in view of the fact that there have been such similar instances before this Tribunal earlier. Therefore, it cannot be said that the appellant Co. is an exceptional one. Having regard to the fact that there is no evidence of clandestine removal other than shortage and the fact that the statement of director was not fully i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were mainly shortage of finished goods which accounted for duty liability of Rs.6,13,950/-; shortage of raw materials and wrong availment of Cenvat credit in respect of supplies from 100% EOU amounting to Rs.5,53,473/- and wrong availment of Cenvat credit based on invoices not in the name of the company, amounting to Rs.1,55,586/-. The proceedings have culminated in demand of duty, interest and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irector s involvement. In his statement the Director has stated that shortage of finished goods and other omissions were correct, but did not know the reasons for the same. 3. The learned AR submits that the claim of the ld. Consultant that offence was technical in nature was not correct. He submits that shortage of finished goods happened because goods were removed on cash basis and wrong credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moval on cash basis and wrong availment of Cenvat credit took place and the company could not produce evidence showing inputs. As regards wrong availment of cenvat credit in respect of 100% EOU, it can be said that the same is technical in nature, in view of the fact that there have been such similar instances before this Tribunal earlier. Therefore, it cannot be said that the appellant Co. is an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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