TMI Blog2005 (5) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. - All the three appeals are being disposed of by a common order as they are arising out of the same impugned order passed by the authorities below vide which duty of Rs. 51,606/- (Rupees fifty one thousand six hundred and six only) has been confirmed against M/s. Prabhat Industries along with imposition of personal penalty of Rs. 50,000/- (Rupees fifty thousand only) on the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een cleared by the factory without payment of Central Excise duty, but he does not remember the date and time or name of the buyer, to whom the goods were sold. However, they deposited the duty amount was Rs. 51,606.25/- by debiting the same in their RG 23A Part II as also in their PLA. 3. Subsequently, vide their letter dated 1-8-96, M/s. Prabhat Industries brought it to the notice of the Super ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is the contention of the ld. Advocate that the charges of clandestine removal cannot be sustained on the mere shortage of the goods. In any case, submits the ld. Advocate that there was no actual shortage and the goods were lying in their unit under the account of Railway goods, which account was not checked and verified by the preventive officers. This fact was brought to the notice of the Supe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original adjudicating authority as also the appellate Commissioner. He submits that the manager having admitted clandestine removal in his on the spot statements, subsequent intimation to the revenue about the availability of the goods has been rightly discarded by the authorities as an after thought. He also draws my attention to the Tribunal s decision in the case of Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hort found goods being present in the factory, was written to the Superintendent. It is well-settled that the charge of clandestine removal cannot be based upon mere shortages of final product and is required to be established by the revenue by production of sufficient and positive evidence. No efforts were made by the revenue to further investigate the matter and substantiate the charge of clande ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
