2016 (12) TMI 1048

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....te for Appellant Shri S.S. Chattopadhyay, Assistant Commissioner, (AR), for Respondent ORDER Heard on C.O.D. Application, as the Order-in-Appeal is served after delay on 06-02-2016, from which date, appeal is filed in time. Hence, C.O.D. Application is allowed. 2.  Heard on merits. The appellant is a manufacturer of M.S. Ingots. An inspection took place by Revenue in factory premi....

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....he same by making Entry No. 12 dated 07-12-2010 in RG23A part-II Register. Subsequently, Revenue issued a Show Cause Notice dated 25-11-2011, alleging that it appears the appellant had clandestinely removed the finished goods without issuing any invoice with intention to evade payment and without payment of duty. As the shortage so found have not been disputed by the Authorized Signatory, Mr. Vipi....

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.... facts and circumstance of the case it is apparent that the Revenue have only done an estimation of the stock, as number of pieces of ingots have been multiplied by some average weight, the basis of which also was not disclosed in the calculation sheet. Further, it is apparent case of estimation of stock and there are bound to be errors. Further, Revenue have not found any instance of clandestine ....