TMI Blog2017 (3) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... inely - mere shortage of goods during stock verification could not construe clandestine removal or manufacture of the goods - penalty set aside. Appeal allowed - decided partly in favor of appellant. - Ex. Appeal No.248/09 - FO/A/75206/17 - Dated:- 7-3-2017 - Shri P. K. Choudhary, Judicial Member Dr.Samir Chakraborty Shri Abhijit Biswas, both Advocates for the Appellant Shri S. S. Chattopadhya , Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary The appeal has been filed by the appellant against the impugned Order-in-Original No.79/Denovo/Commr./CE/Kol.II/Adjn/2008-09 dated 09.02.2009 passed by Commr. of Central Excise, Kolkata II. 2. Briefly stated the facts of the case are that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de denovo Order-in-Original No.79/Denovo/Commr./CE/Kol.II/Adjn/2008-09 dated 09.02.2009, the Commr. of Central Excise confirmed the demand of ₹ 18,80,011/- along with interest and imposed penalty of equal amount of duty in terms of Rule 173Q (1) (bb) read with Rule 57I (4) of the erstwhile Central Excise Rules, 1944. 3. Dr.Samir Chakraborty, the ld.Sr.Advocate appearing on behalf of the Appellant submits that no proper stock verification was conducted. There is no material available on record of weighment slips to justify the proper manner of stock taking. He also drew the attention of the Bench to the various documents contained in the paper book to show that the documents were provided in response to the letter dt.01.01.2008 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have put my dated signature on the body of the same. I have also examined the RG 23A Part I Register in which the closing balance of Pig Iron and Scrap on 14.07.99 was 2181.539 MT in token of having seen the same I have also put my dated signature on the same. In respond to your specific query regarding the difference between the quantity of stock of Pig Iron and Scrap so ascertained during physical stock verification on 15.07.99 that is 215.00 and the closing balance of Pig Iron and Scrap in RG 23A Part I on 14.07.99 i.e. 2181.539, I am not in a position to clarify the reason for such gross lapse. 6. I agree with the submissions of the ld.A.R. for the Revenue that the appellant in their reply to the SCN and personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Commr. of Central Excise Vs. Brims Product : 2011 (271) ELT 184 (Pat.) ; (iv) Commr. of Central Excise Vs. Lord's Chemicals Ltd. : 2010 (258) ELT 48 (Cal) ; (v) Commr. of Central Excise S.T. Vs. Anand Founders Engineers : 2016 (331) ELT 340 (P H) ; (vi) Commr. of Central Excise S.Tax Vs. Nissan Thermoware Pvt.Ltd. : 2011 (266) ELT 45 (Guj.) ; (vii) Commr. of Central Excise Vs. Minakshi Castings : 2011 (274) ELT 180 (All.) ; (viii) Commr. of Central Excise Vs. Laxmi Engineering Works : 2010 (254) ELT 205 (P H) ; (ix) Commr. of Central Excise Vs. Rawf Re-rollers. : 2015 (317) ELT 499 (T) ; (x) Mahendra Steel Industries Vs. Commr. of Central Excise S.Tax : 2016 (339) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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