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2015 (3) TMI 866 - MADRAS HIGH COURT

2015 (3) TMI 866 - MADRAS HIGH COURT - 2015 (324) E.L.T. 392 (Mad.) - Clandestine removal of goods - non-recording of the lorry being put to use for weighment - Held that:- Tribunal on the statement drawn in the mahazar and other records on which we did not want to dwell further to come to a different conclusion. Nevertheless, before this Court, the appellant while seeking to consider the first question of law, has failed to bring to our attention the plea of the Department in the appeal filed b .....

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recording the shortage of goods, which has been done in the presence of the independent witnesses and such shortage was supported by the unretracted statement of Mr.Balaji, Manager of the assessee company. In this view of the matter, the non-recording of the correct quantity of goods in the statutory record, viz., RG.1 register maintained by the assessee establishes the case for demand of duty, more so in a case of statement accepting Central Excise violation. - Decided against assessee. - Civi .....

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Bench, Chennai was admitted by this Court on the following substantial questions of law: "1. Whether in the facts and circumstances of the case, the Tribunal is right in passing the final order without considering the question of law raised by the Department that non-production of magazer witness does not constitute a fatal flaw? 2. Whether the Tribunal committed an error in not considering the fact that stock taking conducted by the eye estimation as pointed out by the first appellate auth .....

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resence of Shri.J.Balaji, Manager, Authorised Signatory and two independent witnesses, namely, Shri.P.Rajalingam and Shri.P.Selvam. During inspection, it was found that there was shortage of 103.655 MT's of CTD Bars and 51.965 MT's of waste and scrap of CTD bars as against the stock declared in the stock register of finished goods (RG.1) maintained by them. A mahazar was drawn and a statement was recorded under Section 14 of the Central Excise Act, 1944 and a show cause notice dated 08.1 .....

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hortage in stock could not be a ground for alleging clandestine removal and accordingly, he allowed the appeal filed by the assessee. 4. Aggrieved by the said order of the Commissioner (Appeals), the Department went before the Tribunal. The Tribunal came to hold that the case of the Department was on the basis of the unretracted statement of Shri.J.Balaji, Manager of the assessee - company and the mahazar clearly showing shortage. The Tribunal did not accept the findings of the Commissioner (App .....

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he Department and perused the materials placed before this Court. 7. It is seen from the order of the Tribunal that the Tribunal did not accept the findings of the Commissioner (Appeals) that the shortage could not be ascertained in the manner done by the Department, on the contrary, it is the specific finding of the Tribunal that the mahazar recording the shortage has been signed by Mr.Balaji and during cross examination, the assessee had not been able to establish that the recording of shortag .....

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