TMI Blog2016 (3) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... by payment of duty, only in that circumstance, the appellant could availed double benefit of duty - the charge of the clandestine removal of goods is not sustainable - appeal allowed - decided in favor of appellant. - E/50674/2014-SM - Final Order No. 268/2016-CHD - Dated:- 30-3-2016 - Shri Ashok Jindal, Member (J) Shri S.K. Malhotra, CA, for the Appellant. Shri R.K. Mishra, AR, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant could not explain the reason for shortage at the time of investigation, it was alleged that the appellant has removed CC Copper Rod without payment of duty. In this set of facts, the show cause notice was issued to the appellant on 13-3-2011 which was replied by the appellant on 18-9-2011, the date of the personal hearing. The matter was adjudicated by the adjudicating authority, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the shortage or excess of Enameled Copper Wire. In this circumstances, the charge of clandestine removal is not sustainable. It is further submits that no effort has been made by the department to prove from where and how these CC Copper Rod have been manufactured from where the raw material have been procured, how the manufacturing took place and to whom the goods were sold and how the goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-9-2011, a search was conducted where the stock of CC Copper Rod of 15770 kgs. was found short. For the shortage, the appellant has explained that this CC Copper Rod was used in manufacturing of Enameled Copper Wire used captively but no efforts were being made to ascertain this fact by examining the records or to visit the factory of the appellant. Moreover, the appellant is located in the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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