1995 (4) TMI 155

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.... Shri K.K. Dutta, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  This appeal is against the order of the Collector of Central Excise, Jaipur confiscating 13.860 MTs of M.S. Ingots but giving the appellant an option to redeem them on payment of fine of Rs. 40,000/-; confirming the demand for duty of Rs. 2,44 lakhs approximately and imposing the penalty of Rs. 25,....

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....em on an average about 85 Kg. On this basis he had concluded that during the period in question, 1351 ingots weighing 1117.75 MTs. were produced. Duty has been demanded on the quantity which was not entered in the RG 1 register. 3. Ms. Wadhwa argued that clandestine removal has not been established on the basis of independent finding as it was required to be done in terms of subsisting dec....

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....stablished beyond reasonable doubt and cannot be based on surmise and conjecture. Shri Dharam Pal has in his statement has not specifically stated that the quantity attributed to the unit was actually manufactured. In his statement dated 21st March, 1991, he says that in a heat approximately 20 to 30 ingots can be produced and that approximately 80 to 90 Kgs. would be the weight of each of the ing....

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....certainly, a case for saying that he would not have agreed to pay the duty if there has been absolutely no removal without payment of duty. The presence of heat records leads to an inferable theory that some quantity beyond RG 1 register has been manufactured and was cleared. However, it was up to the officer investigating the case to determine this quantity and to establish that such manufacture ....