TMI Blog2015 (12) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the scrap outside. Various oral evidences gathered went against the assessee and that remained unrebutted. There was very precise case of Revenue that the very materials discovered from the premises of the assessee particularly computer record proved the higher generation of scrap and clearance thereof as compared to the lower clearances made through invoices and such clearance of higher q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C (AR) ORDER Learned counsel 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 remo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the scrap deal, the respective invoices 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 rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to defend. The daily register reveals 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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