2005 (10) TMI 362

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.... of various sizes and it was found that the goods were cleared by the appellant and without cover of any invoice showing payment of duty. The revenue officers visited the factory of the appellant and on verification, it was found that certain quantity of final product i.e. HDPE pipes of various sizes were found in excess to the recorded balance in the statutory record and certain quantity of pipes were also found short. The inputs i.e. HDPE granules were also found short by the recorded balance in the statutory record. During the verification it was also found that the appellant cleared 53,000 metres of HDPE pipes at lower price to evade payment of duty. 2. The contention of the appellant is that the trucks were loaded with pipes an....

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....p;The contention of the revenue is that the goods were found outside the factory loaded into two trucks and the appellant failed to produce any duty paid document covering the goods found in the trucks. The contention is that on verification, inputs were found short whereas the final product i.e. HDPE pipes of various sizes were also in excess and certain pipes of various sizes were found short than a recorded balance. In respect of the under valuation, the contention is that the appellant had never informed to the Revenue that they were clearing the goods at lower price, therefore, the impugned order was rightly passed. 4. In this case, the goods i.e. HDPE pipes were found loaded in trucks without any cover of duty paying documents....