TMI Blog2016 (9) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals), the charges of clandestine removal cannot be held to have been established. The onus to prove clandestine removal is admittedly on the Revenue and is required to be discharged with production of sufficient evidence, which at least may lead to the probability of having removed the goods. As such, I am of the view that the findings arrived at by the lower authorities that shortages by itself cannot held to be clandestine removal of goods is appropriate decision, thus not requiring any interference with. Confiscation - Rule 15 of the Cenvat Credit Rules, 2004 and Rule 25 of the Central Excise Rules, 2002 - raw materials and scrap - found in excess quantity - Held that:- it is found that it stand recorded by the authorities below th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were recorded and panchnama was prepared. 4. Based upon the same, proceedings were initiated against the respondents by way of issuance of show cause notice dated 26.09.06 proposing to confirm the demand of duty of ₹ 37,36,296/- leviable on 43.220MT of raw material and 845.690 MT of finished goods found short in the appellants premises, Inasmuch as assessee had already deposited an amount of ₹ 37,36,296/- at the time of visit of officers, the notice also proposed to appropriate the same. Further, the quantum of 19 MT of wire rods in coil raw materials and 0.360 MT of scrap found in excess than the recorded balance was proposed to be confiscated under the provisions of Rule 15 of the Cenvat Credit Rules, 2004 and Rule 25 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) rejected the Revenue s appeal as he did not find any justifiable ground to interfere in the order of original adjudicating authority. 7. Hence the present appeal by Revenue. 8. After having heard the learned DR appearing for the Revenue, and after having gone through the impugned orders as also the memo of appeal, I find that the Revenue s stand that penalty should have been imposed under section 11 AC is on the sole ground that the shortages detected by the Revenue are indicative of the clandestine activities of the assessee and assessee having deposited the entire duty without questioning the same, lead to only one inevitable fact that short found goods were removed from the factory without payment of duty and in a clandestine ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
