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M/s Rhoda Textile Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur-I

2015 (11) TMI 518 - CESTAT NEW DELHI

Clearance of goods without payment of duty - Held that:- allegation against the appellant has been made out on the basis of differences of waste shown in ARE 2 and Form IV without any other supportive evidence. The differences in both the figures is .....

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llant's own case [2015 (1) TMI 168 - CESTAT NEW DELHI] - Decided in favour of assessee. - Appeal No. E/2714/2006-EX(DB) - Dated:- 17-8-2015 - Ashok Jindal, Member (J) And B. Ravichandran, Member (T) For the Appellant : Shri Vector Das, Adv For the Re .....

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re the fabric in running length, without payment of duty, in terms of Rule 19(2) of Central Excise Rules, 2001. As the fabric is being converted into made-up articles, the wastage occurs at various stages. The percentage wastage declared by the appel .....

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lleged that the difference in the percentage wastage has actually been cleared by the appellant, as such, without payment of duty, in the domestic market. Accordingly, proceedings were initiated against them proposing confirmation of demand for the p .....

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held that allegation against the appellant is only on the basis of assumptions and presumptions and not supported by any evidence. Therefore, there appeal was allowed. 5. On the other hand, Ld. AR reiterated the findings of the impugned order. 6. Hea .....

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agraph from Commissioner (Appeals)'s order:- I also find that, there is a difference in figures of wastage shown in ARE-2 and form IV register, the Adjudicating Authority has held that, differential wastage i.e. 609518 Sq. Mtrs. of fabrics were a .....

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as the Appellants have shown excess wastage for which neither they informed nor have manufactured goods as per the normal percentage of wastage generated 4 to 5%. In view of this I find that the demand, is based on difference of quantity of waste fi .....

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excess wastage was not explained therefore, the charges of clandestine removal are sustainable. 6. As is clear from above, the Appellate Authority is only going by the differential wastage and by considering the same as sufficient evidence for cland .....

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