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TMI Blog2014 (6) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on record the appellant is engaged in the manufacture of MS rods, channels and angles etc. falling under Chapter 72 of the Central Excise Tariff Act. Their factory was visited by the Central Excise officers on 20.2.2009, who conducted various checks and verifications. As a result finished goods to the extent of 6.379 MTs were found in excess and raw material i.e. MS ingot to the extent of 84.29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30-32 MT. In the statement he also stated that all the activities in their plant i.e. from receipt of the raw material till dispatch of the finished goods to the customer are carried out by him/under his supervision and within his knowledge. As such he is responsible for all the activities being carried out in their plant. Statement dated 29.7.2009, of Shri Arun Agrawal, Director of M/s Raja Ispat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to redeem the same on payment of redemption fine of Rs.15,000/-. The said order was upheld by Commissioner (Appeals) and hence the present appeal. 5. After hearing both the sides duly represented by Shri Jitendra Singh, ld. Advocate for the appellant and Shri M.S. Negi, ld. DR for Revenue. I find that the Revenues entire case is based upon the shortages detected at the time of visit of the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtages simplicitor does not lead to inevitable conclusion of the clandestine activities which required production of sufficient evidence. As such, by following the said decision, I find no merits in the confirmation of demand or for imposition of penalty,. 7. As regard the excess, I find that there is no evidence on record that such alleged excess found goods were for clandestine removal, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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