9911796707
TMI Blog2014 (5) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... d verifications. As a result, shortage of 1073.551 MT in the stock of wastage was detected. Shri I A Khan, Deputy Manager (Stock and Despatch) accepted the shortage of asbestos sheets and could not offer any explanation for the same. He also deposited the duty of Rs.4,90,293/- leviable, under protest. During the course of subsequent investigation, statement of Shri I A Khan as also of other concerned persons were again recorded accepting the shortages. 2. Accordingly, by entertaining a view that the appellants have cleared the same in clandestine manner proceedings were initiated against them by way of issuance of show cause notice dated 19.4.2010 proposing confirmation of demand of duty and imposition of penalty. The said proceedings resu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion, thereby reducing the asbestos sheets from one standard size to another standard size for example 3.60 Mtr. To 3.50 Mtr., 3.50 Mtr. to 3.00 Mtr. to 2.75 Mtrs. And so on upto 1.50 Mtrs. Therefore the entire quantity of braken asbestos sheets cannot be reclaimed in this process. Thus there remains a substantial quantity as waste, which is not retrievable / reclaimable, does not have any commercial value at all and is also not sold. Such waste of such asbestos sheet remain dumped at various places in the factory premises and are also used for filling up ditches and constructing roads within the factory. 5. In the above factual backdrop, the appellants stand is that the demand stands made in respect of broken asbestos whereas it is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. For the above proposition, reliance is placed upon the Tribunals decision in the case of Raj Ratan Industries Ltd. vs. CCE, Kanpur [ 2013 (298) ELT 111 (Tri-Del)]. 7. In view of the above, I set aside the impugned order and allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
