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Anjani Steels Ltd. Versus Commissioner of Central Excise, Allahabad

2016 (11) TMI 1488 - CESTAT ALLAHABAD

Shortage and excesses of stock - confiscation - penalty - Held that: - there are marks of manipulation in the said statement where “estimated” word is struck off at several places, as a result it appears to me that all the figures given by Mr. Sinha were estimated figures and by eliminating word “estimated” the authorities issued show cause notice treated them as physically verified weighment of the raw materials and finished goods and on such presumptions the SCN was issued, therefore, the SCN .....

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se notice C. No. VI(MP)Dem(12)Adj-147/07, dated 7-2-2008. The allegations in the said show cause notice were that the finished goods namely M.S. Angles, M.S. Bars, TMT Bars and M.S. Missrolls were proposed to be confiscated under Rule 25 of the Central Excise Rules, 2002. There was also a proposal to demand Central Excise duty of ₹ 11,30,006/- under proviso to sub-section (1) of Section 11A of Central Excise Act, 1944 on short found finished goods and also a proposal to impose penalty on M .....

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ots was raw material and as per show cause notice there was shortage of 229.98 MT of M.S. Ingots, so on shortage of raw material Central Excise duty to the tune of ₹ 6,25,361/- was demanded in the said show cause notice. M.S. Channel were goods manufactured by them. The allegation in the show cause notice was that there was shortage of 155.440 MT of M.S. Channel and the duty demanded on said shortage was ₹ 5,04,645/-. As per show cause notice M.S. Angle, M.S. Bars, TMT Bars and Missr .....

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ence to make an allegation. They further contended that the weighment of stock was done by method of calculation. The appellants submitted before the Original Authority that they themselves weigh the entire stock as well as raw material on 18th and 19th August, 2007 and found them according to recorded balance and accordingly they filed representation to the Commissioner, Central Excise on 20th August, 2007. They further submitted that the confiscation of the goods cannot be based on evidence wh .....

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l Excise Rules, 2002 through Order-in-Original No. MP(Dem-13/2008)07 of 2009, dated 29-1-2009. Aggrieved by the said Order-in-Original appellants preferred appeal before Commissioner (Appeals). Commissioner (Appeals) decided the aforesaid appeals vide Order-in-Appeal Nos. 55-57/CE/ALD/2010, dated 24-2-2010. Learned Commissioner (Appeals) upheld Order-in-Original and rejected the appeals. Aggrieved by the said Order-in-Appeal appellants are before this Tribunal. 3. Heard the learned counsel .....

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ral Excise Officers. The details of the above calculation chart were subsequently verified and admitted by above Shri Prem Chandra Sinha in his voluntary statement dated 17-8-2007............ He has further taken me through the statement dated 17-8-2007 recorded by Shri Prem Chandra Sinha before the Superintendent, Central Excise under Section 14 of the Central Excise Act, 1944. He has shown me that in reply to Question 4 in the copy of the statement which is available at page 127 of the appeal .....

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