TMI Blog2018 (7) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground of difference in the balance sheet and the statutory record unless the same is corroborated by any other evidence showing receipt of raw material, consumption of the same, production and removal of the final product in excess of statutory records. It is settled legal position that charge of clandestine removal and clearance is serious charge against the manufacturer which is required to be discharged by the Revenue by production of sufficient and tangible evidence. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 50688 of 2018 - A/52277/2018-SM[BR] - Dated:- 20-6-2018 - Shri Ajay Sharma, Member (Judicial) Shri Anurag Kapur, Advocate for the Appellants Shri K Poddar, AR for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57/- found to be accounted for short as per recorded balance are cleared clandestinely without payment of Central Excise duty leviable thereon, should not be demanded and recovered from them under Section 11A(4) of the Central Excise Act, 1944; (iii) the interest payable on the leviable duty amount in terms of the provision of section 11AA of the Act, ibid (erstwhile Section 11AB) should not be recovered at the applicable rate on the aforesaid demanded Central Excise duty; (iv) Penalty under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC(a) of the Central Excise Act, 1944 should not be imposed upon M/s. Sac Polymers, G-204, Sector 5, DSIDC Industrial Complex, Bawana, Delhi 110039 for contravention of various provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (270) ELT 168 (Pat)] as also by this Tribunal in the following decisions:- 1. CCE patna vs. Universal Polyethylene Industries [2001 (130) ELT 228 (Tri-Kolkata)]; 2. Utkal Galvanizers Ltd. vs. CCE, BBSR I [2003 (158) ELT 42 (Tri-Kolkata)]; 3. Raam Tyres Ltd. vs. CCE, Visakhapatnam [2005 (188) ELT 408 (Tri-Bang)]; 4. CCE, Nagpur vs. Vidarbha Winding Wires Ltd. [2008 (229) ELT 218 (Tri-Mumbai)]; 5. Karan Textile Industries vs. CCE, Surat [2008 (232) ELT 863(Tri-Ahmd)]; 6. Industrial Filter Fabrics Pvt. Ltd. vs. CCE, Indore [2014 (307) ELT 131 (Tri-Delhi)]; 6. In the present matter, admittedly, there is no corroborative evidence except the mis-match in the figures of the appellants balanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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