TMI Blog2017 (1) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the fact that out of total quantity, a quantity of 199468 kgs RPP dana was covered by invoices for which the invoices are placed on record, the same is required to be considered by the adjudicating authority and the demand is required to be reduced to that extent. The Revenue has failed to examine the mode of transportation, therefore, in the absence of corroborative evidence showing receipt of goods against these katcha parchies by the appellant, the demand on this count, is not sustainable. The appellant has taken the plea that to manufacture plastic spools out of RPP dana and scrap, there is burning loss. The quantum of burning loss is required to be considered by the adjudicating authority as it is also fact that if any go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice was issued by invoking the extended period of limitation on account of clandestine clearances of finished goods by the appellant No.1. The matter was adjudicated, the charge of clandestine removal of the goods was confirmed, therefore, the duty was demanded alongwith interest and penalty on all the appellants were also imposed. Aggrieved with the said order, the appellants are before me. 3. Learned Consultant for the appellant submits that there has been no discrepancy in the stock of the goods, that the entry of finished goods was made in the records by different staff at different times and the finished goods being very similar to each other are sometimes entered in wrong heads; that the statement of the concerned store inch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention that the record of M/s.Mahavir Industries was examined and it was noticed that they sent material to the appellant No.1 on job work challan and not on katcha perchies as no name of the appellant in those katcha perchies mentioned, therefore, demand is not sustainable. Katcha perchies were issued by M/s.Mahavir Industries covered by job work challans and the demand on account of that katcha perchies is not sustainable. 5. He further submits that eight duplicate pad books recovered from M/s.AV Bobbins showed clearance of 473403.8 kgs of RPP dana/raffia to the appellant No.1 which were allegedly used by the appellant No.1 for manufacture of finished goods and cleared without payment of duty. It is his submission that 199468 kgs wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the appellants on the basis of kachcha parchies recovered during the investigation and various statements recorded during the course of investigation. 9. The contention of the appellant is that total quantity of 473403.8 kgs of RPP dana received from M/s.A.V.Bobbins (P) Ltd., adjudicating authority has not considered the fact that out of total quantity, a quantity of 199468 kgs RPP dana was covered by invoices for which the invoices are placed on record, the same is required to be considered by the adjudicating authority and the demand is required to be reduced to that extent. This exercise has not been done by the adjudicating authority. 10. Further, I find that the some demand has been raised on the basis of kachcha parchies is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantity manufactured by the appellant. Therefore, this issue is to be examined by the adjudicating authority. 12. The appellant has contended that there is some shortage of finished goods and excess of finished goods. If the same are considered, then there is minor difference of 128.61 kg only. As contended by the appellant, there was improper accounting by the staff and the concerned officer was not examined who was maintaining the stock register. In the absence of that, the benefit of doubt should be given to the appellant. Therefore, the duty is to be computed after adjusting of excess against short found goods from the appellant. The appellant has contended that as goods found in excess were not liable for confiscation, I am not in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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