2015 (12) TMI 1355

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..... unsel submits that there is no doubt about generation of the scrap but the dispute arose when the scrap so generated were sent outside for weighment in absence of weighing facility inside the factory. The department alleged that the scrap sold through respective invoices were less than the clearances shown by dispatch register maintained leading to clandestine removal thereof without being account .....

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..... nvoices with lesser quantity and lesser value cleared were issued and original invoices were destroyed. 5. The adjudicating authority examined the contentions of the assessee thoroughly beginning from para 22 of his order discussing the relevant evidence before him. The evidence that was furnished by appellant from the scrap dealers was not found to be reliable. Preponderance of probability went .....

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..... the respective entries of the scrap clearance while the questionable Modus operandi of the appellant proved clearances of higher quantity of the scrap to the dealers. 6. In view of the above material fact, evidence and circumstances of the case, the duty and interest levied is confirmed. 7. So far as penalty aspect is concerned, it would be proper to reduce the penalty to 25% of the duty element .....

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