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H.M. Pipes Pvt. Ltd. Versus Commissioner of Central Excise, Jaipur

2015 (6) TMI 987 - CESTAT NEW DELHI

Shortages of stock - removal of inputs clandestinely - Held that:- It is admitted fact that during the course of verification of stock of inputs, there was shortages and have been explained by the Director that these shortages were due to the reason that they have not taken their stock position since long. It is also a fact that process of manufacturing of appellant is like that where HDPE granules goes waste. The appellant has paid duty on the shortages at the time of investigation itself. But .....

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nce of any cogent evidence of removal of inputs clandestinely, the cenvat credit cannot be denied on shortage of inputs to the appellants. - Decided in favour of assessee - E/55804/2013 - Final Order No. A/51997/2015-SM(BR) - Dated:- 18-6-2015 - Shri Ashok Jindal, Member (J) Shri Bipin Garg, Advocate, for the Appellant. Shri R.K. Mishra, AR, for the Respondent. ORDER Appellant is in appeal against the impugned order wherein demand of duty has been confirmed on shortage of inputs found at the tim .....

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ty on shortages. A show cause notice was issued to the appellant for appropriation of the said amount and for imposition of penalty under the provisions of Central Excise law. Matter was adjudicated. Demand of duty along with interest was confirmed. Penalty was also imposed. On appeal, learned Commissioner (Appeals) confirmed the order of adjudication. Aggrieved from the said order, appellants is before me. 3. Shri Bipin Garg, learned advocate for the appellant appeared and submit that appe .....

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at they have manufactured clandestinely. Although they have paid the duty on pointing out by the department, it does not mean that they have admitted the shortage. In these circumstances, without any cogent evidence of clandestine clearance of the goods, duty cannot be demanded. To support this contention, the appellant relied on the decision of CCE, Daman v. Nissan Thermoware P. Ltd. [2011 (266) E.L.T. 45 (Guj.); CCE, Chandigarh v. H.S. Steels (P) Ltd. [2010 (254) E.L.T. 465 (Tri.-Del.)] which .....

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relied on the decision of Hon ble High Court of Allahabad in the case of Sarin and Sarin {[2015] 54 taxmann.com 147 (Allahabad)} to support his contention. He also relied on the decision of Bajrang Petro Chemicals (P) Ltd. v. CCE, Kanpur [2014-TIOL-2254-HC-ALL-CXI = 2015 (317) E.L.T. 243 (All.)]. 5. Heard the parties. Considered the submissions. 6. In this case, it is admitted fact that during the course of verification of stock of inputs, there was shortages and have been explained b .....

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