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M/s. Madras Industrial Products Versus CCE, Chennai IV

2015 (12) TMI 1355 - CESTAT CHENNAI

Duty demand - Clandestine removal of goods - Imposition of penalty - Held that:- The evidence that was furnished by appellant from the scrap dealers was not found to be reliable. Preponderance of probability went in favour of Revenue. There was also .....

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ises 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 quantity of scrap corroborated by the evidence gather .....

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ster 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. - Demand of duty confirmed, however penalty is reduced - Decided partl .....

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rned 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 .....

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as the interest. There is no case for levy of penalty under section 11AC of Central Excise Act, 1944 as well as Rule 25 of the Central Excise Rules, 2002. 2. Revenue on the other hand says that the assessee had not at all accounted the excess scrap .....

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reveals that there was an allegation of clearance of more scrap than the quantity appeared in the excise invoice. So also there was an allegation that after negotiation of the scrap deal, the respective invoices with lesser quantity and lesser value .....

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ed by appellant from the scrap dealers was not found to be reliable. Preponderance of probability went in favour of Revenue. There was also no permission granted to appellant to make weighment of the scrap outside. Various oral evidences gathered wen .....

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as compared to the lower clearances made through invoices and such clearance of higher quantity of scrap corroborated by the evidence gathered from different parties. Record does not reveal that the appellant had defended the charge of clandestine cl .....

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