TMI Blog2016 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... uments/ records maintained by the appellant regarding manufacture and clearance of goods have also not been verified. Further, there is no evidence regarding receipt of excess raw material/ input goods required for manufacture of the alleged clandestine removal of goods. No investigation has been taken place at the buyer's end, to verify the particulars regarding receipt of unaccounted for goods, who are the reputed public sector oil companies. Since LPG cylinders are not general merchandise, capable of bought and sold in the common market place and is controlled under the stringent norms prescribed by BIS, I am of the considered opinion that the allegation of clandestine removal without proper verification of books cannot be a defensible g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Ld. Advocate appearing for the appellant submits that the LPG cylinders manufactured by the appellant are supplied to the Public Sector oil companies, namely, India Oil Corporations, Bharat Petroleum Corporation and Hindustan Petroleum Corporation. The goods are supplied on the basis of tender call notice. The said goods are subject to physical control under the stringent guidelines prescribed by the (BIS) Bureau of Indian Standards. According to the Ld. Advocate, the cylinders manufactured by the appellant are required to undergo the BIS specification norms and unless the quality control as per the said norms are achieved, the cylinders will not be in the marketable condition. He further submits that the appellant had maintained adeq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been leveled on the ground that the income tax dues have been promptly paid by the appellant without contesting the liability. I find that in arriving at such conclusion, the Department has not carried out any independence enquiry to ascertain as to whether the goods were removed clandestinely without payment of Central Excise duty. Documents/ records maintained by the appellant regarding manufacture and clearance of goods have also not been verified. Further, there is no evidence regarding receipt of excess raw material/ input goods required for manufacture of the alleged clandestine removal of goods. I also find that no investigation has been taken place at the buyers end, to verify the particulars regarding receipt of unaccounted f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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