TMI Blog2014 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of 158.900 MTs of sponge iron based upon computer printout resumed from the appellant’s factory, it is the appellant submission that the same gives details of clearances to be made by them along with vehicle numbers. Vehicle numbers pertain to the contact transporters in order to confirm availability of vehicle. If vehicle is available, the transporter provides vehicle number which is entered in the computer along with quantity of sponge iron to be dispatched. At times on eleventh hour the vehicle is not made available by the transporters or after arrival of vehicle the order dispatched is cancelled and the vehicles leave the factory but the incoming and outgoing time is recorded. Computer printout and respect of which the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,352/- without payment of duty. Statements of Shri Anand Singhania, Director were recorded on 24.9.2008 and 25.9.2008 wherein he could not offer any explanation for short found goods or entries made in the computer generated sheets. The appellant s office located at different place was also visited by the officers who recovered some incriminating records/documents including daily production summary from the office. When entries made in the daily production records were compared with the statutory entries, the officers entertained a view that 3050.028 MT of sponge iron involving duty of ₹ 55,57,606/- were cleared by the appellants without payment of duty. 3. During the above investigation, statements of Shri Akhilesh Singhani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 1,46,568/-, it is seen that the same is based only on the shortages detected by the visiting officers. The appellants have contested that said shortages were on estimation basis and the material was not actually weighed. In the absence of inventories produced by Revenue, the stand of the appellant has to be accepted. They have also referred to the fact that the stock of sponge iron lying in bunkers was ascertained by the officers by dip measurement. The hopper is vertical and sponge iron is poured into it from the inlet at upper centre. At the time of dispatch the truck is placed below the hopper and sponge iron is poured in the truck through its outlet at the centre below which creates a depression inside the hopper at the cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is the appellant submission that the same gives details of clearances to be made by them along with vehicle numbers. Vehicle numbers pertain to the contact transporters in order to confirm availability of vehicle. If vehicle is available, the transporter provides vehicle number which is entered in the computer along with quantity of sponge iron to be dispatched. At times on eleventh hour the vehicle is not made available by the transporters or after arrival of vehicle the order dispatched is cancelled and the vehicles leave the factory but the incoming and outgoing time is recorded. This happened on 22.9.08 and 23.9.08 to which period the computer printout were available. 7. I find that a part from said computer printout and respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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