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M/s Salts And Chemicals Pvt Ltd Versus Commissioner of Central Excise, Kolkata IV

2015 (12) TMI 1260 - CESTAT KOLKATA

Demand of differential duty - Clandestine clearance of goods - Held that:- Allegation of clandestine removal rests on the discrepancy in the figures of OB & CB of Stock mentioned in the monthly ER-1 Returns relating to manufacture and production of only three items, namely, (i) Duraphos Rustokik etc. (ii) Phoschem Phosbond etc. & (iii) Phoschem Phosbond etc.. There is no difference between the OB and CB in DSA for June & July, 2010 and also for August & September, 2010. It is their claim that du .....

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except the said errors in recording the CB & OB in the respective ER-1 Returns, the Department has not adduced any other evidence in support of clandestine removal. In the result, the impugned order is set aside - Decided in favour of assessee. - Ex Appeal No. 672/12 - Final Order No. A/75421/KOL/2015 - Dated:- 10-7-2015 - D. M. Misra, Member (J) For the Appellant : Shri Amitabha Lahiri, Adv For the Respondent : Shri A K Biswas, Supdt. (AR) ORDER Per D M Misra This appeal is filed against Order- .....

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estine clearance of the same without payment of duty. The adjudicating authority confirmed the demand. Aggrieved by the said order, the Appellant preferred an Appeal before the ld.Commissioner (Appeals). The ld. Commissioner (Appeals), in turn, upheld the order of the adjudicating authority and dismissed the appeal filed by the Appellant. Hence the present appeal. 3. The ld. Advocate, appearing for the Appellant, submits that on switching over from the manual system of maintenance of Records/Acc .....

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ctive months. It is his submission that mere clerical mistake recording in the OB & CB of Stock in the ER-I Returns cannot be construed as clearance of goods without payment of duty. In support, he has referred to the judgements of this Tribunal in the cases of CCEx., Ludhiana Vs Renny Steel casting: 2011 (274) E.L.T. 94 (Tri.-Del.), R.K.Patel & Co. Vs. CCEx.: 2008 (227) ELT 558 (Tri.-Mumbai) & Hilton Tobacco Vs. CCEx., Hyderabad: 2005 (183) ELT 378 (Tri.-Bang.). 4. The ld. A. R. app .....

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