2012 (11) TMI 1029

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....shan, DR, for the Respondent. ORDER As per the facts on records, the appellant is engaged in the manufacture of M.S. Ingots and MS Castings. Their factory was visited by the Central Excise Officers on 1-9-2005 and various checks and verifications were done. 2. As a result, the officer found a shortages of 74.983 MT in the stock of M.S. Ingots. Sh. Subhash Goyal, Supervisor of the Appellan....

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....ts and the shortages detected were made on eye-estimation and as such no action can be taken on the same. 5. On the above basis, proceedings were initiated against the appellant by way of issuing a Show Cause Notice, which culminated into an order passed by the original Adjudicating authority confirming demand of Rs. 2,09,256/- and imposing equivalent penalty. The said order of the original Adj....

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....ting, 2331 big size ingots and 198 small size ingots were found and total weight was thus arrived at. Thus, total weight of ingots available was found to be 243.594 MT in place of recorded balance of 318.577 MT, thus giving shortage of 74.983 MT. This is a huge shortage in percentage term also when compared to recorded balances. From the foregoing, it is very much clear that there was no eye estim....

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....n number of decisions holding that there is no other evidence available on record indicating the clandestine clearance of the final product, charges of clandestine removal can not be upheld on the basis of sole retracted statement. The same are required to be proved by producing sufficient & positive evidence of clandestine removal. Apart from that as already observed the weighment of the stock wa....