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2016 (8) TMI 121 - CESTAT MUMBAI

2016 (8) TMI 121 - CESTAT MUMBAI - TMI - Excess of physical stock noticed as compared to that recorded in the RG-1 register. - Appellant claimed that physical weighment not done and weight recorded on estimation basis, deducted certain percentage for normal losses and then recorded production. Respondent contended huge difference found in actual stock and records which can be seen by a simple eye estimation. - Held that:- huge difference found can not be on account of processing loss. Also i .....

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he appellants, M/s Shri Dudheshwarnath Steels Pvt. Ltd., were issued a show-cause notice demanding duty on the excess in the physical stock noticed as compared to that recorded in the RG-1 register. 2. Learned Counsel for the appellant argued that they are not doing the physical weighment of each MS Ingots manufactured and the weight is recorded on estimation basis. He argued that they are taking 6% as burning loss and 4% as loss for runner & risers. Thus after deducting 10% from the materia .....

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Surya Ferrous Alloys Pvt. Ltd. vide Order No. A/86634/16/SMB dated 21.3.2016, wherein he claimed that relief has been granted in similar circumstances. 3. Learned AR argued that stock of MS Ingots recorded in the RG-1 register was 17.870 MTs whereas on actual stock taking 69 MTs was found. He argued that it cannot be due to the reasons claimed by the appellant. The difference between 17.830 MTs and 69 MTs can be seen by a simple eye estimation. He relied on the decision of Larger Bench of the Tr .....

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the appellants. Moreover, it is not logical that the appellants would weigh the raw material while charging the furnace but no weigh the finished goods which come out from the furnace. It is apparent that the contention of the appellants has no merit. The decision of the Tribunal in the case of Surya Ferrous Alloys Pvt. Ltd. cited by the appellant is not relevant as in that case the facts were different. While learned Counsel has cited the decision of the Tribunal in the case of Bhillai Conduct .....

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goods viz. copper pipes, weighing 1567.256 kgs., it is not in dispute that the said goods were finished and ready in the factory premises. It is also to be seen that there is no dispute that the goods were not entered in RG-I record. The claim of ld. Counsel that the decision of the Tribunal in the case of Amrut Ceramics and Shree Precoated Steel will cover the issue, seems to be mis-conceived as Hon ble High Court of Mumbai in the case of Kirloskar Brothers Ltd. has clearly held that the provi .....

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