TMI Blog2023 (5) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... s and final products. Therefore, the order of confiscation in respect of the goods found excess in the factory and demand of duty in respect of the goods found short is not sustainable. There are no merits in the impugned order - appeal allowed. - Excise Appeal No. 86672 of 2013 - FINAL ORDER NO. 85817/2023 - Dated:- 30-3-2023 - HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) And HON BLE DR. SUVENDU KUMAR PATI , MEMBER ( JUDICIAL ) Shri D. R. Gadekar , Consultant , for the Appellant Shri Xavier Mascarenhas , Superintendent , Authorised Representative for the Respondent ORDER PER : SANJIV SRIVASTAVA This appeal is directed against order in appeal No AV (10) 250/2013 dated 22.01.2013 of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Act, 1944. 2.1 A show cause cum demand notice no. 16/CEX/AC/2011 dated 12.09.2011 was issued to the appellant by the Assistant Commissioner, C.Ex. Customs Service Tax, Nanded, wherein it was alleged that the appellant, had cleared finished goods without proper accounting in order to evade Central Excise Duty as the stock, as mentioned in the RG-1 register was not tallying with the physical stock. It was further alleged that the appellant had cleared 146.705 MT of MS Bars, square and flats valued at Rs. 42,51,996/- on which the central Excise duty was worked out to Rs. 4,37,956/-. This was allegedly done by the appellant, with a deliberate intention to evade the payment of duty. The goods were found short in quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al is that that it was done on estimate basis and no actual weighment was done. The adjudicating authority in the impugned order rejected this plea only on the ground that at the time of visit, Panchanama was drawn in which the appellant had not made any objection in respect of weighment. The Revenue had not produced any evidence to show that the shortages and excesses were based on actual weighment of the inputs and final products. Therefore, the order of confiscation in respect of the goods found excess in the factory and demand of duty in respect of the goods found short is not sustainable, hence set aside. 4.3 Similar view was expressed in the case of Sulekhram Steels [2011 (273) ELT 140 (T-Ahmd)] in following words: 22. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the labourers stand placed on record. No investigations as regards electricity consumption stand made by Revenue. If the goods to the tune of around Rs. 8 crores stand manufactured and cleared by the appellant without payment of duty, the same requires procurement of raw material, extra working hours of the factory, electricity consumption, payment of labour charges, payment of transportation bills etc. Neither of the said factors stand investigated and the entire case stand made on the basis of statement of traders and buyers of M/s. A.S. CORPORATION. It stand further noted that M/s. A.S. CORPORATION has nowhere admitted having purchased the goods from M/s. SULEKHRAM STEEL PVT. LTD. without payment of duty, neither is there any stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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