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TMI Blog2015 (11) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... removal of steel products to M/s. Sree Sakthi Steels, Coimbatore - Rs. 24,175/- v. Removal of steel products under double invoice to M/s. Pournami Steels, Marthandam - Rs. 5,008/- It was pleaded that above demand of duty shall not sustain for lack of evidence, improper examination of the materials on record as well as violation of natural justice. 2. It is specific argument on behalf of appellant that so far as demand of Rs. 4,57,228/- is concerned that relates to the allegation of shortage of stock of 68.625 MTs of ingots and 71.510 MTs of billets and duty thereon was demanded to the above extent. Penalty and interest was also levied. 3. So far as the rest of the demand of duty of Rs. 8,80,037/- covered by Sl. No. (ii) to (v) of para 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty to the extent of 25% of the duty payable. The appellant has already discharged the duty liability as well as interest and penalty to the extent of 25% of the duty liability has been deposited. 4.3 According to appellant, so far as the demand of Rs. 4,57,228/- is concerned, learned Commissioner (Appeals) in para 4 of his order dealt the issue and without appropriately converting the quantity of the ingots and billets inventorised in the course of investigation into MTs, reached to the conclusion that there was shortage of 68.625 MTs of ingots and 71.510 MTs of billets. His conclusion is incorrect in absence of any rational basis for conversion of the quantity expressed in terms of numbers into weight of the goods in terms of MTs. Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d tested the same as recorded in para 3.1 to para 9.4 of his order dated 3.2.2011. He summarized his conclusion on investigation result in para 10.1 of the order and tested the same with evidence on record. That is reproduced below for reference:- "NGA, manufacturers of TMT Bars/ CTD Bars and Rods have clandestinely removed the same to various parties without raising invoices / and also clandestinely removed the goods more than once on an Invoice already raised, without accounting for the same and without payment of central excise duty to M/s. South India Steel Corporation, Erode, M/s. Sakthi Steels, Coimbatore, M/s. Pournami Steels, Marthandam, M/s. Sri Lakshmi Steels, Coimbatore. The fact of the above clandestine removals have been corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... precision without the adjudication being made under surmise or suspicion. 7.5 Learned counsel vehemently opposed the demand as time barred. Such defence plea is only pulpable. Cogent evidence gathered by investigation and tested by the adjudicating authority in para 23 of his order speaks against the appellant in respect of unaccounted clearance made by it and duty thereon not paid. Invoices issued with same numbers were corroborated when transport documents were examined. Revenue brought out its case in para 24 of the adjudication order very neatly and precisely. Therefore, the adjudicated demand of duty of Rs. 8,80,037/- in respect of unaccounted clearances made to four buyers as aforesaid sustains with consequence of law to apply. No in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain standard value in respect of goods manufactured in India. It would be proper if the matter goes back to adjudicating authority on this limited count of conversion of the quantity found into proper weight following the standard laid down by that Bureau to serve interest of justice. Appellant was witness to the quantity of goods found during inventory and the inventory memo shows quantities of each type of goods found. Whether the quantity so found by the formula adopted by investigation was the methodology followed by appellant to mention in its return filed before the excise authority warrant consideration. If that method is followed to disclose the tonnage of the goods manufactured and cleared in its returns furnished to the excise au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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