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2017 (1) TMI 1464 - CESTAT NEW DELHIClandestine removal - shortage of goods - S.S. Ingots - S.S. Flats - case of Revenue is that since the statement furnished by appellant No. 2 that non-duty paid S.S. Flats seized from the cutters owned by the appellant No. 1, is voluntarily and not retracted, no further evidence is required to prove clandestine removal of such goods - Held that: - the Transporter Sh. Jaswant in his statement dated 17-2-2006 has confirmed that the goods of appellant No. 1 had been transported to various rolling mills, including to the premises of Super Metal Re-rollers Pvt. Ltd., Delhi and also S.S. Flats were transported to the premises of cutters at Wazirpur Ind. Area, Delhi. The above statements recorded by the Department corroborate the fact that SS Ingots were removed from the factory to the job worker for conversion into SS Flats, which were seized from the premises of cutters. Further, the voluntary statement of the appellant No. 2 that S.S. Flats stored in the premises of the cutters are not duty paid goods, strengthen the case of Revenue that the S.S. Flats recovered from the premises of cutters were manufactured out of non-duty paid S.S. Ingots removed from the factory of the appellant No. 1 - demand of duty with penalty upheld. Considering the value of S.S. Flats seized from the premises of cutters and involvement of duty liability thereon, the quantum of redemption fine and penalty reduced. Appeal allowed in part.
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