TMI Blog2017 (10) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, it is concluded that the wheighment has been done on eye estimation basis - demand set aside. The demand of ₹ 15,55, 360/- has been confirmed on the basis of the corroborative statement of Shri Vijay Gupta. As other evidence has been produced by the revenue on record to corroborate the clandestine removal of goods, therefore in the light of the decision of the Tribunal in the case of Devender Sandhu Impex Ltd. V/s Commissioner of Central Excise., Ludhiana [2016 (1) TMI 104 - CESTAT NEW DELHI] on the basis of statement of Shri Vijay Gupta, the demand is not sustainable. Appeal allowed - decided in favor of appellant. - E/517, 518 & 556/2011-SM - Final Order No._56919-56921/2017 - Dated:- 25-9-2017 - Mr. Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for assesses submits that in this case during the course of search, the stock taking was done on eye estimation basis moreover, on presumptions and no actual wheighment was done. In reply to the show cause notice, the assessees asked the details how the wheighment was done (it details) that they were never supplied to the assessee. Therefore, it is prayed that charge of clandestine removal on account of shortage of raw material cannot be alleged against the assessee as held by this Tribunal in the case of Raika Ispat Udyog Pvt. Ltd. V/s Commissioner of C. EX., Raipur 2016 (340) ELT 598 (Tri.-Del.). He further submitted that on the basis of the statement Shri Vijay Gupta demand cannot be confirmed on the assessee in the absence of any corro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been provided to the assessee. As wheighment details has not been produced by the revenue, in that circumstances, it is concluded that the wheighment has been done on eye estimation basis. On this basis, the demand cannot be confirmed against the assessee on the shortage of inputs. Therefore, the demand of ₹ 6,70,766/- is set aside. 8. The demand of ₹ 15,55, 360/- has been confirmed on the basis of the corroborative statement of Shri Vijay Gupta. As other evidence has been produced by the revenue on record to corroborate the clandestine removal of goods, therefore in the light of the decision of the Tribunal in the case of Devender Sandhu Impex Ltd. V/s Commissioner of Central Excise., Ludhiana 2016 (337) ELT 99 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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