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2016 (11) TMI 1344 - CESTAT NEW DELHI

2016 (11) TMI 1344 - CESTAT NEW DELHI - TMI - Clandestine removal of goods - shortage in raw material - shortage in the stock of MS Scrap to the extent of 51.390 MT - shortage in manganese ore to the extent of 485.290 MT - Held that: - It is well settled that the allegation of clandestine manufacture and removal are required to be discharged by the revenue by production of positive evidence. In the absence of the same such allegation cannot be upheld on the basis of assumptions and presumptions. .....

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S Scrap sponge iron, pig iron and ferro alloys for the manufacture of steel grits and shots and high carbon ferro manganese ore, dolomite and coke for such carbon ferro manganese. 2. The appellant s factory premises along with the residential premises of the Director and authorized signatory were put to search on 23.1.2012 by the Central Excise officers, who conducted various verifications. As a result shortage in the stock of MS Scrap to the extent of 51.390 MT was detected along with detection .....

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ts of the Director, Shri Shiv Kumar Mundra was recorded wherein he admitted the shortages and agreed to pay the duty. The search of the residential premises of the Director resulted in recovery of certain loose papers. His further statement was recorded after about an year on 10.01.2013, pertaining to the recovery of 77 loose papers from his residential premises. 5. Based upon the above, a show cause notice was issued to the appellant on 14.02.2013 proposing to confirm the demand of ₹ 11,9 .....

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against the appellant on the allegations and findings of clandestine manufacture and removal of 211 MT of ferro manganese which in turn is based upon the fact of detection of shortages of 485.290MT of manganese ore. It is the appellants contention that no actual weighment was done by the officers and the shortages are detected on the basis of eye estimation, including the shortages of MS Scrap. Further, the findings that such shortages were used in the manufacture of the final product is again .....

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