TMI Blog2014 (4) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... clandestine removal are required to be substantiated with production of tangible and positive evidence. As regards confirmation of demand of duty of Rs.36,916/-, I find that the same is based on recovery of a parallel invoice No.70, dtd. 07.07.05 showing clearances of the goods to M/s Amba Steels. The said invoice was admittedly not entered in RG-1 register. The appellant’s plea that their customer M/s Amba Steels cancelled the order and as such another invoice was issued on the subsequent date, i.e., 08.07.05, cannot be accepted in the absence of any evidence to show cancellation of the order. Even if the order was cancelled, it was obligatory on the part of the appellant to cancel invoice subsequently and intimate the deptt. according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Muzaffarnagar was also found. Whereas clearances made vide invoice No. dtd. 08.07.05 were reflected in the RG-1 register, clearances effected in terms of invoice dtd. 07.07.05 read with delivery challan No.70, dtd. 07.07.05 was not reflected in the RG-1 register. As the appellant could not explain the presence of two parallel invoices, Revenue entertained a view that the goods stands cleared clandestinely vide invoice dtd. 07.07.05, which was not reflected in the statutory records and involved duty of Rs.36,916/-. 4. Further, the officers also found a challan No.117, dtd. 05.10.07 issued in the name of M/s Rana Girders showing clearances of 16.72 MT of ingots by truck No. UP-12 9711. The said clearances were not reflected in the RG-1 reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghment slips either in the Panchnama or stock verification report. Such method of arriving at the stock does not lead to real results and the shortages cannot be held to be there. 8. While dealing with the above submissions of the appellant, Commissioner (Appeals) has observed that stock verification was not objected to by the appellant at the time of taking the stock and they have agreed with such shortages. The Revenue has used the same method of weighing the stock as was being used by the appellant. 9. I find that apart from shortages detected by the officers at the time of their visit to the appellant s factory, there was no other evidence available on record indicating clandestine clearances of such shortages. The appellant s repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deptt. accordingly. Having not done that, I am of the view that confirmation of demand in respect of clearances made to M/s Amba Steels vide invoice dtd. 07.07.05 is justified. I accordingly uphold the said confirmation along with confirmation of interest and penalty. 11. Similarly, as regards confirmation of demand of duty of Rs.44,750/-in respect of challan dtd. 05.10.07 showing clearances to M/s Raman Ispat has to be upheld having been based on the recovery of the documentary evidence. The appellants plea that their new excise person was practising making invoices, cannot be accepted in as much as there is nothing on record to show and substantiate the above plea. Accordingly, I confirm the demand of Rs.44,750/- along with confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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