TMI Blog2016 (2) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... nt’s own statement although the duty has been paid but reasons for shortages has been explained by the appellant that shortage might be the reason that the weighment has been done on average basis. Therefore, the facts of the case of Bajrang Petro Chemicals (P) Ltd. (2014 (12) TMI 738 - ALLAHABAD HIGH COURT ) are distinguishable from the facts of the case in hand. In fact, in that case explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to clandestine removal is not sustainable. - Decided in favour of assessee - E/1972/2011-EX(SM) - Final Order No. A/51990/2015-EX(SM) - Dated:- 22-6-2015 - Shri Ashok Jindal, Member (J) Shri Rajesh Chibber, Advocate, for the Appellant. Shri G.R. Singh, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein demand of duty along with int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued to appropriate the amount of duty paid along with interest and imposition of penalty. The matter was adjudicated. Demand of duty was confirmed along with interest and equivalent amount of penalty was imposed. Aggrieved from the said order appellant is before me. 3. The ld. counsel for the appellant submits that during the course of recording the statement, appellant itself had explain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd. v. CCE, Kanpur - 2014-TIOL-2254-HC-AII-CX = 2015 (317) E.L.T. 243 (All.) the Hon ble High Court has held that when the appellant has not explained the reasons of shortages and admitted the same and paid the duty, in that case Revenue is not required to prove the method of clandestine removal of the goods. Therefore, in this case impugned order is to be affirmed. 5. Heard the parties. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Castings (Supra) has held that the shortage without any evidence of clandestine removal cannot lead to inference to evasion of duty. Therefore, as in this case Revenue has not come with any evidence which can lead the goods have been cleared clandestinely. Merely on the basis of stock taking on average basis the allegation of clandestine removal of goods is not sustainable. With these observatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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