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M/s. Mahendra Steel Industries Versus CCE & ST, Jaipur

2016 (8) TMI 660 - CESTAT NEW DELHI

Clandestine removal of goods - shortage found of finished goods during physical verification - Held that:- there is no other corroboration regarding clandestine manufacture or clearance or transportation of goods or receipt of sale proceeds. While such clandestine activities need not be proved stage by stage with precision, it is necessary to have a clear preponderance of probability which will shift the burden to the assesse to defend his case against non-payment of duty. Here, the very basis o .....

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ae and seriously affected the very basis of revenue's allegation. - Decided in favour of appellant - Excise Appeal No. E/50317/2015-EX(SM) - Final Order No. 52447/2016 - Dated:- 12-7-2016 - Shri B. Ravichandran, Member ( Technical ) Ms. Rinki Arora, Advocate for the appellant Shri M.R. Sharma, AR for the respondent ORDER Per B. Ravichandran The present appeal is against order dated 10.10.2014 of Commissioner (Appeals)-I, Jaipur. The appellants are engaged in the manufacture of M.S. Bars liable t .....

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order. 2. Ld. Counsel for the appellant submitted that the whole case against the appellant is on the basis of alleged shortage found of finished goods. The whole stock taking of around 250 MT was supposed to have been done in 2 hours i.e. between 1600 hrs to 1800 hrs on 23.11.2012 as is evident from the Panchnama drawn to evidence such weighment. Ld. Counsel pleaded that it is not physically possible to weigh such quantity and arrive at the shortage of 45 MT within two hours. Apparently, a roug .....

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ilability of finished goods has to be explained by the appellant which they have failed to do. The physical shortage supported by the statement of Shri Gupta, partner of the appellant-firm makes it a clear case of clandestine clearance. 4. Heard both the sides and examined the appeal records. 5. I find that the case mainly rests on alleged shortage of finished products during physical verification. The total quantity should have been 290.597 as per the records maintained by the appellant. On phy .....

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