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2016 (10) TMI 476 - AT - Central ExciseDemand on account of clandestine clearance of scrap - Held that: - a certificate issued by chartered engineer certifying that the factory of the appellant is not able to manufacture such huge scrap during the impugned period. Shri Amajit Singh Bajaj, in the course of examination has denied of purchasing scrap from the appellant. Moreover he has admitted that he has supplied only tempo for transportation of the scrap and received transportation charges from the appellant. In absence of evidence of procurement of excess inputs and clearance of excess finished goods on record, the demand on account of clandestine clearance of scrap is not sustainable. Denial of credit on HR/CR coil - allegation that the appellant has received the invoices and not inputs - Held that: - the appellant has taken the defence that these HR/CR coil has been sent to job work for cutting/slitting. The job charges have been paid and the goods have been received from the job worker against job work challan. These evidences had not been given credence by the adjudicating authority during the course of adjudication. The adjudicating authority has only relied on the statement that the appellant has not received HR/CR coils. It is admitted position that the appellant has not received HR/CR coil in the factory and the same has been sent to the job worker directly for cutting/slitting. These facts have not been considered by the adjudicating authority. It is also found that there is statement of supplier of coil that they have supplied these coils to the appellant but no statement of the transporter has been recorded to find out the truth. In the absence of such positive evidence, the evidence produced by the appellants are having evidentiary value - Therefore, the credit on HR/CR coil cannot be denied to the appellants. The demand on account of goods received and cleared without cover of invoices - parts cleared on payment of duty but later these parts have come back for repairs and further they have been cleared without payment of duty as the second time duty is not required to be paid - Held that: - in the absence of any documentary evidence in support of the appellant's contention, the defence taken by the appellant is not admissible - the demand of ₹ 13,698/- confirmed. The demand of duty of ₹ 32,61,960/- confirmed on account of shortage of inputs detected during verification of stock confirmed - the demand of duty of ₹ 13,698/- confirmed on account of clandestine clearance of auto parts which is appropriated is confirmed - the demand of interest confirmed for the amount of duty demanded hereinabove - other demands including penalty set aside - appeal disposed off - decided partly in favor of appellant.
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