2012 (11) TMI 1036

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....total weighment of M.S. Ingots was determined and when compared with the balance as per the RG-1 Register, shortage of 29.005 MT. involving duty of Rs. 94,836/- was detected. The officers also determined the stock of runners and risers and in respect of the same, there was shortage of 34.139 MT involving duty of Rs. 1,11,429/-. The duty on the shortage of M.S. Ingots which is Rs. 94,836/- was paid by the appellant on 3-3-2008. 2. Subsequently, the Asstt. Commissioner after issue of show cause notice passed an order dated 11-9-2008 by which the duty demand of Rs. 94,836/- was confirmed against the appellant and the amount deposited earlier, was appropriated. The duty demand of Rs. 1,11,429/- in respect of the runner and risers was also co....

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.... reason for non payment of duty in respect of the shortages of the runners and risers. She accordingly prays for rejecting the appeal. 6. I have carefully considered the submissions from both the sides and perused the records. It is seen that duty on ingots stand confirmed only on the basis of shortages and the statement of Tiwari. Appellants contention that the said shortages were on eye-estimation basis does not stand accepted by the lower authorities on the ground that Shri Tiwari has accepted the same and have also deposited the duty. On the other hand, it is the appellant's contention that such deposit of duty was under the revenue's pressure. I find that it is the revenue who is making the allegation of shortages in final produc....