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Commissioner of Central Excise, Guwahati Versus M/s. Balaji Udyog Ltd.

2015 (12) TMI 1264 - CESTAT KOLKATA

Duty demand - Clandestine removal of goods - whether 34,174 pieces of  inserts used by Railways were manufactured and cleared by the respondent clandestinely without payment of duty - Held that:- entire basis of allegation by the Revenue rests on the discrepancy in the production figures between the private register called as insert register and the statutory RG-1 register. Explaining the discrepancy as recorded by the ld.Commissioner(Appeals) in the impugned order, the Director of the respond .....

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1 Register(DSA) and consequently short payment of duty. Before this forum also the Revenue could not produce any substantial evidence to contradict the aforesaid finding of the Ld. Commissioner(Appeals). In these circumstances, I do not find merit in the appeal of the Revenue - Decided against Revenue. - Appeal No.EA-61/11 - ORDER NO.FO/A/75770/2015 - Dated:- 27-11-2015 - Dr. D.M. Misra, Member(Judicial) For the Petitioner : Shri K. Chowdhury, Supdt.(AR) For the Respondent : Shri Shovendu Banerj .....

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es of inserts being cleared clandestinely without payment of duty. On adjudication, the duty demand was confirmed and penalty under section 11AC of Central Excise act, 1944 was imposed. Aggrieved by the said order, the appellant filed an appeal before the ld.Commissioner(Appeals). The ld.Commissioner(Appeals) after considering the evidences on record, set aside the impugned order and allowed the appeal with consequential relief. Hence, the Revenue is in appeal before this forum. 3. Reiterating t .....

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nation about the said difference in the production figures as recorded in the insert register and the statutory RG-I register, it was explained that the difference was due to the level of production at which these registers were maintained. The argument of the assessee was that figures of inserts recorded in the insert register was at the foundry level and cannot be considered as the final figure of production of inserts and were in ready for dispatch condition. Further, in explaining the diff .....

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inserts due to the difference in the figures of production of inserts recorded in their private register, namely insert register maintained at the foundry level and the statutory RG-I register, as prescribed under the Central Excise Act, 1944, had been removed without payment of duty. He submits that in his statement on 23.10.2008 before the department, their Director Shri Mahesh Kumar Sureka has explained in detail the process of manufacture and recording of the production of inserts at diffe .....

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tured and cleared by the respondent clandestinely without payment of duty. The entire basis of allegation by the Revenue rests on the discrepancy in the production figures between the private register called as insert register and the statutory RG-1 register. Explaining the discrepancy as recorded by the ld.Commissioner(Appeals) in the impugned order, the Director of the respondent in his statement dated 23.10.2008 categorically stated that the private insert register is maintained at foundry le .....

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it was informed that they were maintaining the Insert Received Register from 16.8.07 onwards as a private record in order to obtain the position of rejection at the foundry level; that the figure recorded in the Shift Record Register merely reflects the production at the foundry level and cannot be correlated (equated) with the quantity manufactured as recorded in their RG-I Register because the RG-I Register relates to the quantity of finished goods produced and packed in bags; that various (i .....

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ction process in order, so that from the current financial year they have been able to undertake finishing process and packing in bags of output on the same day that these are produced in the foundry; that the finished goods are highly specialized products useful only to ( closed market condition ) the Indian Railways; that Excise duty is payable only on the condition of clearance of goods form the factory; that there is no cogent and corroborative evidence adduced to support and sustain the all .....

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ectives, etc. which have been destroyed (re-melted) on account of quantity control requirement are in any case not liable of excise duty. 15. On examination, I find that the entire case has been made out entirely on the basis of the record contained in the two said Registers. It may be mentioned here that though the Appellant have considered and argued that their RG-I Register is so-called statutory register , however, this is not correct and proper, as w.e.f. year 2000 onwards as specifically r .....

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