2015 (10) TMI 1947

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.... Shri M.S. Negi, AR, for the Respondent. ORDER After hearing both the sides, I find that the appellant are engaged in the manufacture of MS Pipes/G.I. Pipes falling under Chapter Heading 73 of the Central Excise Tariff Act, 1985. Their factory was visited by the Preventive Officers on 8-12-2007, who conducted physical stock taking of the finished goods as well as Cenvatable raw materials. ....

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....d only on the shortages detected at the time of visit of the officers as also statement of the Director. Whether the charges of clandestine removal can be upheld on the shortages so detected stand considered by the Tribunal in the case of M/s. Raj Ratan Industries Ltd. v. CCE, Kanpur [2013 (289) E.L.T. 482 (Tri.-Del.)] as also in the case of CCE, Meerut-I v. Silvertone Papers Ltd. [2013 (287) E.L.....

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.... intent to avoid payment of tax to cause him prejudice.". As such the Revenue's sole reliance on the statement of Director, without their being any other evidence to reflect upon clandestine activities especially when the factum of actual weighment is also in doubt, cannot be appreciated. 5. Further, the Tribunal in the case of M/s. Tejwal Dyestuff Industries v. CCE, Ahmedabad [2007 (216) ....