TMI Blog2013 (12) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... es - quality control test in respect of cement concrete Poles, being a mandatory requirement before the goods produced could be considered as fully manufactured are not required to discharge duty liability when such cement concrete Poles get destroyed. Failure to maintain records – Held that:- The appellant have duly entered such PCC Poles in their daily stock account - If there was any mala fide intention on the part of the appellant to clear the said poles without payment of duty, the same would not have been entered by them in the statutory records - no duty liability can be fastened on the appellants in respect of such damage/broken poles - onus to prove the clandestine clearance is on the Revenue, which is required to be discharged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to place on record documentary evidence of the said breakage of PCC Poles, which the appellant failed to show. 2. Accordingly proceedings were initiated against the appellant by way of issuance of show cause notices dated 11-11-2008 and 5-5-2009, which culminated into an order passed by the original adjudicating authority confirming demands, along with interest and imposition of penalties on the allegation and findings of clandestine removal. The said order of the original adjudicating authority stands upheld by Commissioner (Appeals) on the ground that the appellant did not produce documentary evidence showing inspection/testing by the Electricity Department and breaking of the same during storing, etc., and as such, the findings of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, being a mandatory requirement before the goods produced could be considered as fully manufactured are not required to discharge duty liability when such cement concrete Poles get destroyed. Further, Tribunal in the case of Collector of Central Excise v. M/s. PCC Poles Factory - 1989 (41) E.L.T. 676 (Tribunal) has held that breaking and scrapping of defective cement poles is not a process of manufacture, hence not liable to duty. 4. As such, it is seen that the law is clear on the disputed issue. The lower authorities have not accepted the appellant stand of scrapping the poles as broken on the ground that they have not produced any documentary evidence to reflect upon such fact. The question which arises is as to whether failure on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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