TaxTMI 
TaxTMI 
2002 (2) TMI 561
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.... found that 53,387.50 kg. of regenerated/recycled HDPE granules, were found in excess in the factory and the recorded balance of 58,300 kgs. of fresh HDPE granules on which the appellants had availed the Modvat credit was short. Accordingly, the excess found granules were seized by the Officers. The statement of the appellants' Authorised Representative, Shri V.K. Maheshwari was recorded where in he admitted the shortages and excesses. 2. Based upon the above facts, proceedings were initiated against the appellants vide two show cause notices. Both the notices were adjudicated upon by the impugned order of the Commissioner, Raipur vide which he confirmed the demand of duty of Rs. 1,79,549/- in respect of various finished excisable goo....
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....duced by the Revenue. Before using the fresh granules, they mixed the same with carbon black and thereafter, they are packed in bags for use in the manufacture of pipes. He submits that the bags found in the appellants' premises are of HDPE granules mixed with carbon black. This fact is also evident from the fact that there is not much weight difference between the alleged shortage and alleged excess of granules. 4. I have also heard Shri A.K. Mondal, ld. JDR for the Revenue who reiterates the reasoning adopted by the Commissioner (Appeals). 5. After considering the submissions made from both the sides and after going through the impugned order, I find that duty of Rs. 1,79,549/- has been confirmed in respect of various final ex....
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....ing their factory again. Similarly, the appellants' contention that in January, 1996, it was very cold and it was impossible for the officers to conduct the verification in a proper manner, if accepted, would result in acceptance of all search and seizure cases, made out in the months of winter. There is no evidence on record to substantiate the above contention of the appellants. If the final product has been found short than the recorded balance, it is for the assessee to explain by reasoning the shortages of the same. Onus definitely gets shifted to the appellants. Such shortage cannot be brushed aside simply on the ground that the Department has failed to prove them by production of positive evidence of removal without duty, which is im....