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Raj Ratan Cactings Pvt. Ltd., Sh. Sunil Khatri, Director. Versus CCE, Kanpur

2017 (11) TMI 700 - CESTAT ALLAHABAD

Clandestine removal - shortage of goods - M.S. Ingots - method of stock-taking - Held that: - for fair adjudication of the case, and to ascertain how the stock taking was done, the cross examination of the punch witnesses was required. Moreover, as per the show cause notice as stated by the Ld. Counsel for the appellants that 10 PCS of each size has been weighted and on the basis of that, the average weight has been drawn. This fact is to be ascertained from the panch witnesses whether the stock .....

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een confirmed along with interest and various penalties have been imposed on both the appellants. 2. The brief facts of the case are that the appellants are engaged in manufacturing of M.S. Ingots. On 14.09.2004, the factory of the appellants were visited and it was found that Sh. Mewal Das, an employee was present who failed to produced the record and stated that the records are at the office in Kanpur. However, the invoice book was produced. Then, their head office in Kanpur was also searched. .....

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sizes and after calculating the average basis, it was found that there is shortage of 90.477 of MT Ingots. It was also found that shortage of runner riser was also found 25.730 MT on eye estimation. Sh. Mewal Das could not explain the shortages. In view of the above, it was alleged that the appellants have cleared finish goods clandestinely without payment of duty. 3. The raw material stock was also verified and it was estimated that sponge iron 1MT, Silico Manganese 4.1 MT and Ferro Silicon 2 M .....

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ey are engaged in the activity of clandestinely clearance of finish goods as well as they have taken Cenvat Credit on sponge iron which was not found in their factory and to impose the penalty on both the appellants. The matter was adjudicated and the allegations made in the show cause notice were affirmed. Aggrieved from the said order, the appellants are before me. 4. The Ld. Counsel for the appellants submits that no physical verification was conducted and stock verification was done only on .....

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he officer did not physically verified the goods. As out of 10372 PCS only 10 PCS of each size were weight and on average basis, the shortage was alleged. As the shortages of out of 1130.548 MT found to be 90.477 MT which is meager quantity, therefore, there was no shortage of finish goods. Accordingly, no duty is demandable on the allegation of clandestinely clearances of finish goods. It is further submitted that as per the shortage of sponge iron, the adjudicating authority did not agree with .....

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