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2015 (12) TMI 1264 - AT - Central ExciseDuty demand - Clandestine removal of goods - whether 34,174 pieces of inserts used by Railways were manufactured and cleared by the respondent clandestinely without payment of duty - Held that:- entire basis of allegation by the Revenue rests on the discrepancy in the production figures between the private register called as insert register and the statutory RG-1 register. Explaining the discrepancy as recorded by the ld.Commissioner(Appeals) in the impugned order, the Director of the respondent in his statement dated 23.10.2008 categorically stated that the private insert register is maintained at foundry level and it records the production at foundry level and cannot be considered as quantity manufactured and ready for dispatch as recorded in their RG-I register. There is no discrepancy in the reasoning of the ld. Commissioner(Appeals) in rejecting the allegation of clandestine removal of 34,174 pieces due to the difference in the figures in the insert Register and RG-1 Register(DSA) and consequently short payment of duty. Before this forum also the Revenue could not produce any substantial evidence to contradict the aforesaid finding of the Ld. Commissioner(Appeals). In these circumstances, I do not find merit in the appeal of the Revenue - Decided against Revenue.
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