TMI Blog2014 (5) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... and admitted by various persons in their statements recorded during investigation, there is virtually no evidence on record to show that the said waste stand cleared by the appellants in a clandestine manner. From the photos produced before me, it is seen that said waste is in the nature of small piece of asbestos sheets and stand spread in and around the premises, in which case, it will not only be difficult but impossible to weigh the same. Otherwise also, I also find that in the absence of any evidence to show clandestine removal of the same, which in any case were not excisable, confirmation of demand against the assessee cannot be up-held - Following decision of Raj Ratan Industries Ltd. vs. CCE, Kanpur [2012 (6) TMI 72 - CESTAT, NEW D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, the present appeal. 3. I have heard Shri Satya Prem Majumdar, learned Advocate appearing for the appellant and Shri R K Mishra, learned DR appearing for the Revenue. 4. As per the appellants asbestos cement sheets are accounted for in the daily stock account (DSA in short) and also stacked separately according to the sizes and specifications. Such Asbestos sheet being fragile in nature, some of them are broken while in green state during manufacturing processes and some are broken at the time of loading. Moreover, certain rejections also occur on account of patch mark, side cutting, cross cutting, transverse crack, long crack, edges damaged, layered (sticking of raw material on sheet), below size (lesser thickness), corner fold, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the factory and it is not possible to weigh the same. Nature of the product itself reveals that wastage arising from the manufactur as also during reclamation has no commercial value and is dumped within the factory premises. Shortages of the same cannot lead to conclusion that same has been cleared without payment of duty and in any case no duty is required to be paid on the said quantum of any reclamation waste. They have also contended that the appellants factory has no weigh bridge installed in the factory nor is there any weigh bridge within the 15 Km. radius of the factory. As such, revenues stand that wastage was weighed and found to be short cannot be accepted. 6. I find that entire case of the Revenue is based upon the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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