9911796707
TMI Blog2014 (3) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... recovered certain loose papers having some calculation in respect of plastic brass, M S and other scrap sold on different dates during the period 02.08.2000 to 28.11.2003. Some papers allegedly containing details of removal of finished goods were also recovered. 2. Statement of Shri Praveen Kumar Arora, the Deputy General Manager as also of Shri P.D. Aggarwal, Chairman and Managing Director were recorded. As per deposition made in the said statements, they could not offer any explanation for the enteries made in the loose papers. However, it may be mentioned here that there is no confession by the said deponents to the effect that the details and calculations shown in the loose papers relates to the clandestine clearance of either the scra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of scrap during the relevant period. He submits that the statement indicates that during the relevant period, scrap was generated approximately 30%. He further submits that as per quantity mentioned in the SCN the removal of scrap would be approximately 57% to 82% generated during the process of manufacture of finished goods, which is absolutely impossible. On a query from the bench, the learned advocate fairly submits that this fact was not considered by the original authority. 5. I find from the order of the Commissioner (Appeals) that he has proceeded on the basis that the Central Excise Officer failed to make proper enquiry. But, I find force in the submission of the learned advocate in respect of generation of scrap from 58% to 82 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perintendent, sent to Joint Commissioner with signature of Assistant Commissioner, with regards to verification of generation of scrap amongst others is enclosed herewith. This is for further necessary action at your end. On scrutiny of the record, it reveals that figure of scrap as shown in column 'B' of annex. l & ll for the relevant years is as per RG-1 register. The office of the D.G. Anti Evasion, N. Delhi incorporated the additional figure of different scrap in the figure of already shown in RG-1 Register on the assumption that it is an additional scrap shown in the kachha slips collected by the Anti Evasion. The practice followed by the Party is that they initially collect the scrap for a day or week as per quantum of the scrap and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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