TMI Blog2013 (7) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... d representative in his statement, has accepted only shortages detected by the officers and has nowhere accepted that such short found goods stand cleared by them without payment of duty - Shortages cannot be held to be a sole ground for upholding the charges of clandestine removal, without their being any other independent evidence corroborating such allegation - Such shortages detected on assump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement recorded on 29.1.2009 accepted the shortages of goods and also debited the amount of Rs.61,000/in their Cenvat credit records. 2. Based upon the above show cause notice was issued to the appellants on 17.8.09 proposing confirmation of demand of duty as also imposition of penalty on the allegation of clandestine removal. The said show cause notice culminated into an order passed by the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals), I find that the Revenue has relied upon the statement of Shri M. D. Sharma as also upon the fact that he himself assumed the weight of sponge iron lying in the stock. I find that Shri M D Sharma in his statement, has accepted only shortages detected by the officers and has nowhere accepted that such short found goods stand cleared by them without payment of duty. By now, it is well settl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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