TMI Blog2007 (7) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... o conducted various checks and verification and found that 6735 boxes of Ceramics glazed floor tiles were in excess than the recorded balance. The same were accordingly seized. The search was also carried out at premises of their transporter and recovered three loading slip books. Inasmuch as the same did not match with the clearance record of the appellant, the Revenue entertained a view that the same reflected in clandestine clearance. In addition, modvatable inputs were also found short in the appellant's factory involving Cenvat credit of Rs. 1,76,239/-. 2. On the above basis, proceedings were initiated against them, proposing confiscation of excess found goods, the confirmation of duty of Rs. 1,37,984/- alleging clandestine clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material, the appellants contended that the investigating officers had taken into consideration the fact that RG23A register was not written for 25 days and the officers have not deducted the raw material issued for manufacture of the goods during the said period; that the officers have noticed the excess stock of finished goods and the same must have been manufactured out of the said short found cenvatable inputs; that the officers have demanded the Cenvat credit on such inputs without giving any proof of removal of input as such and without taking into consideration the inputs issued from the period 1-5-2002 to 25-5-2002. Regarding the excess found finished goods and the valuation has been done taking the M.R.P. of the boxes; that the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the confirmation of demand on the findings of clandestine removal. 5. As regards the demand raised on shortages of input, I take into ac count appellant's plea that register was not maintained for 25 days and the officers has not taken into account the raw material used for manufacture of the final product during the said period. Otherwise, also I find that there is no evidence on record to show that such inputs were removed from the factory in clandestine manner. As such, I find no justifiable reason to deny the Modvat credit of Rs. 1,76,239/- in respect of the input. 6. As regards the confiscation of the excess found goods, there is nothing on record to show that the same were meant for clandestine clearances or there was any i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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