2016 (11) TMI 1344

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....ri S. Nunthuk, DR for the Respondent ORDER As per facts on record the appellant is engaged in the manufacture of steel shots, steel grits and High Carbon Ferro Manganese. The main raw material for the said goods are MS Scrap sponge iron, pig iron and ferro alloys for the manufacture of steel grits and shots and high carbon ferro manganese ore, dolomite and coke for such carbon ferro manganes....

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....sited the duties accordingly. 4.  Statements of the Director, Shri Shiv Kumar Mundra was recorded wherein he admitted the shortages and agreed to pay the duty. The search of the residential premises of the Director resulted in recovery of certain loose papers.  His further statement was recorded after about an year on 10.01.2013, pertaining to the recovery of 77 loose papers from his ....

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....ich in turn is based upon the fact of detection of shortages of 485.290MT of manganese ore. It is the appellants contention that no actual weighment was done by the officers and the shortages are detected on the basis of eye estimation, including the shortages of MS Scrap. Further, the findings that such shortages were used in the manufacture of the final product is again based on conjectures and ....

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....e is nothing on record to show the use of the said raw material in the manufacture of the final product. In any case, there are three raw materials required for the manufacture of high carbon ferro manganese and in the absence of procurement of the other two raw materials it cannot be concluded that the appellant has manufactured the said final product. There is no statement of the employee of the....