TMI Blog2000 (7) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-1994, the officers of the Central Excise Department visited the factory of the respondents and five rough note books were recovered from the room adjoining to the security room. The scrutiny of these rough note books reveals the manufacturing of M.S. ingots during the period from July, 1993 to September, 1994 and also shows the net consumption of inputs used in the manufacture of M.S. ingots. On comparison of the entries made in the rough note books with the statutory record, it was found that the respondents did not account for production of 3890.75 MTs. of M.S. ingots. It was, further, noticed during the scrutiny of note books that the total quantity of raw-material shown as consumed was more than the corresponding quantity of finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents and even datewise detailed entry regarding number of heats taken, quantity of ferro alloys consumed per heat, number of ingots manufactured and time of start and end of heat are recorded in these note books. He, therefore, submits that there is enough evidence in support of the allegations made in the show cause notice. He, therefore, submits that the appeal be allowed. 4.Ld. Consultant, appearing on behalf of the respondents, submits that Shri K.P. Singh is not an employee of the respondents. The Revenue had not made any effort to trace Shri K.P. Singh. Therefore, in the absence of any enquiry from Shri K.P. Singh, no reliance can be placed on the note books. He submits that the note books were recovered from the room adjoining th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue has not traced these persons. Therefore, no investigation was conducted from them in this respect. The statutory record maintained by the respondents in respect of their employees shows that both were not their employees. The Revenue has not produced any evidence to show that these persons were under the employment of the respondents nor any corroborative evidence was produced to show the clandestine removal of steel ingots as per the allegation in the show cause notice. 7.In the impugned order, the Commissioner also noticed the fact that the plant capacity of the respondents is 1800 MTS/annually per shift as per the certificate of District Industries Officer and if assuming 80 per cent utilisation in two shifts, the maximum that could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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