9911796707
TMI Blog2012 (11) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... R As per facts on record, the appellant are manufacturers of M.S. Ingots. On 26-10-2007, their factory was visited by the central excise officers, who did verification of stock of finished goods. The stock of the ingots was determined by actual weighment of one ingot from each variety and on this basis, the total weighment of M.S. Ingots was determined and when compared with the balance as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed on the appellant. On appeal to the Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 7-4-2010 upheld the Asstt. Commissioner's order. It is against this order that the present appeal stand filed. 3. Heard both the sides. 4. Ms. Neha Gulati, Advocate, ld. Counsel for the appellant pleaded that so far as the M.S. Ingots the duty stand confirmed on the basis of shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the items is 63.194 MT which is huge and in respect of M.S. Ingots the appellant admitted the shortage and already paid the duty and hence there is no reason for non payment of duty in respect of the shortages of the runners and risers. She accordingly prays for rejecting the appeal. 6. I have carefully considered the submissions from both the sides and perused the records. It is seen that duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the shortages cannot be, by itself made the sole basis for upholding the charges against the appellant. The Hon'ble High Court of Delhi in the case of Commissioner of Income Tax v. M/s. Dhingra Metal Works - 2010-TIOL-693-HC-Del-IT has held that though admission is extremely important piece of evidence, it can't be held to be conclusive. Otherwise also, I find that apart from the statement, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Shri P.K. Tiwari, Manager (Accounts) and it is only with regard to the weight estimated by him, that shortage of 34.139 M.T. was determined. Moreover, it has also been pleaded by the appellant that the runners and risers were being captively consumed and as such, there was no duty liability, as the same would be exempt from duty under Notification No. 67/95-C.E. I am, therefore, of the view tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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