2000 (11) TMI 416

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....ve demand has been confirmed against them on two grounds. An amount of Rs. 42,08,620.00 has been confirmed on the ground of valuation and the balance on the charge of clandestine removal. Explaining the circumstances leading to confirmation of the above demands of duties against them, Shri Asthana submits that the applicants are engaged in the manufacture of Vacuum Interrupter Tubes and Vacuum Contactor Units and supplying the same to their Units for further manufacture of Vacuum Circuit Breakers. Apart from clearing the goods to their own Units, they also supplied these items to Bombay State Transport (BEST in short) and Kerala Electricity Board as parts and spares. A portion of these goods were also supplied to other original equipment ma....

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....ich is in the nature of on-line processed waste and scrap is on the higher side and under the garb of waste and scrap, the appellants have manufactured and cleared their final product without payment of duty. He submits that there is no other corroborative evidence on record and the applicants have been intimating the Revenue throughout as regards the emergence of such waste and scrap. He also submits that such emergence which was to the tune of around 15% for the initial stages of running up of the factory, has come down during the subsequent years, to about 8%, thus showing the bona fides of the applicants. He submits that it is a well-settled position that the onus to prove the clandestine manufacture and removal of the goods, is on the ....