9911796707
TMI Blog2018 (3) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is engaged in the manufacture of MS angles, round, bars, plates and square falling under Chapter 72 of the Central Excise Tariff Act, 1985. The preventive officers intercepted one truck at Raipur, Bilaspur road, which was found loaded with MS square. As the said consignment was not carrying any invoice issued under Central Excise and inasmuch as, as per the driver, the goods were loaded fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice inasmuch as the same were cleared in the night, when no staff was available. As regards the proposed confirmation of duty demand, they submitted that such stock verification was not done properly and in the absence of other evidence to corroborate the allegations of clandestine removal, the confirmation of demand of duty is not justified. 4. The original adjudicating authority, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of Rs. 10,31,592/-, I find that the same stands confirmed on the findings of clandestine removal. The said findings of the lower authorities are based solely upon the shortages detected by the visiting officers. Even though, the appellant has not admitted such shortages and has pleaded that the same were on eye estimation, I find that apart from the shortages there is no evidence on record to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jalan Concast Ltd. Vs. CCE, Allahabad - 2016 (335) ELT 316 (Tri.-All.) and CCE, Kolkata-IV Vs. Hanuman Udyog - 2008 (222) ELT 395 (Tri.-Kolkata). 8. Inasmuch as the Revenue's case is solely based upon the shortages detected by the visiting officers, without there being any tangible evidence of clandestine removal, I find no reasons to uphold the said confirmation of demand or for imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
