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2015 (11) TMI 508 - CESTAT CHENNAI

2015 (11) TMI 508 - CESTAT CHENNAI - TMI - Clandestine removal of goods - Unaccounted stock - Held that:- Discovery of certain papers and documents during investigation revealed that the transporters have occasioned movement of goods without invoice proving the origin and destination thereof. That originated from factory of the appellant and reached to the intended party. That remained unrebutted. The abbreviations marked proved the destination of the goods(ref: para 11 of the Adjudication order .....

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rap was also unaccounted. Use of the unaccounted scrap in manufacture of the finished goods was not rebutted. Therefore, adjudication is confirmed. - Decided against assessee. - Appeal No. E/922/2006 - Dated:- 7-7-2015 - D N Panda, Member (J) For the Appellant : Ms Minchu Mariam Punnose, Adv For the Respondent : Shri M Rammohan Rao, AC (AR) ORDER Per D N Panda Appellant vehemently opposes adjudication on the ground that there was no suppression of M.S. Ingots manufactured during the period 2003- .....

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everal corroborative evidence showing such clearance occasioning movement of goods from origin to destination proving benefit to the beneficiary of the fraud. Revenue made out a case against the assessee. It has also proved its case in entirety with full proof and preponderance of probability. Therefore, there should be no leniency to appellant for waiver of redemption fine and penalty. 2.2. So far as the unaccounted scrap of 8.5 MTs is concerned, that was ingots received without any invoices an .....

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