TMI Blog2016 (1) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... er, no plausible or credible evidence has been brought on record to prove that the goods have been clandestinely removed. I find from the statement recorded from the Authorized Officer Sh. J.P. Agarwal that nowhere he has stated that the goods have been clandestinely removed from the factory. Since the Department has not properly investigated into the matter in arriving at the conclusion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Raipur visited the factory of the appellant on 5-1-2011 and during the course of verification the officers found excess stock of 66.094 MT of MS Angles and shortage of 51.792 MT of MS Ingots. On the basis of such verification with regard to discrepancy in the stock, the Department issued the SCN, seeking recovery of the Central Excise duty attributable to the shortage/excess of finished goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is present appeal before the Tribunal. 2. Heard the ld. Counsel for both the sides and perused the records. 3. For rejection of appeal filed by the Appellant, the ld. Commissioner (Appeals) vide para 9 in the impugned order has recorded the following findings. In this regard the shortage of 51.792 MT of MS Ingots and Excess of 66.094 MT of MS Angle shows the clear intention of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the submissions of the appellant regarding burning loss has not been taken into consideration. Further, no plausible or credible evidence has been brought on record to prove that the goods have been clandestinely removed. I find from the statement recorded from the Authorized Officer Sh. J.P. Agarwal that nowhere he has stated that the goods have been clandestinely removed from the factory. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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