TaxTMI 
TaxTMI 
2017 (1) TMI 362
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....ure of plastic spool is plastics dana of prime grade and reprocessed plastics dana. On specific intelligence, it was found that the appellant No.1 was clearing the goods clandestinely without payment of duty and mis-utiliazation of credit in respect inputs, searches were conducted at the premises of the appellant No.1 and the appellant No.4. The stock verification was done and it was found that the plastics spools of different sizes were found short and in some cases there was excess in the recorded balance of Daily Stock Account Register. The goods were seized, the statements of the appellants No.2 and 3 alongwith other employees were recorded. On the basis of the statements and physical stocks verification and the records seized, the show....
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....aghan Paper Nukks (P) Ltd.-2008 (228) ELT 153. 4. He further submits that the duty is not demandable on the goods found in excess as the said quantity was allegedly manufactured out of unaccounted raw material since the finished goods had not been cleared, the duty on the same cannot be demanded. He further submits that the redemption fine imposed by the adjudicating authority is highly excessive in view of the fact that there was no excess finished goods and it was only a case of wrong maintenance of records. He submits that out of 116 loose paper showing receipt of goods by the appellant No.1, 14 katcha perchies were recovered from Shri Manish Jain of M/s.Mahavir Industries who is the job worker and the adjudicating authority has not a....
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....d from the third party premises unless the documents are corroborated with some evidence as the department has done in respect of two kachcha slips recovered from M/s.Jyoti Plastic in respect of 6225 kgs of finished goods. It is his submission that the benefit of cum duty price be given to the appellant and the demand be reduced to that extent. 6. On the other hand, learned AR reiterated the findings of the impugned order and submits on the basis of documents recovered, the statement corroborated charge of clandestine removal has been proved, therefore, the impugned order is to be upheld. 7. Heard the parties and considered the submissions. 8. On careful consideration of the submissions made by both sides, I find that the case has ....
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....eir employees and bears no signature of the recipient of the goods. In that circumstance, the benefit of doubt be given to the appellant. As the Revenue has failed to examine the mode of transportation, therefore, in the absence of corroborative evidence showing receipt of goods against these katcha parchies by the appellant, the demand on this count, is not sustainable. 11. The appellant has taken the plea that to manufacture plastic spools out of RPP dana and scrap, there is burning loss. The quantum of burning loss is required to be considered by the adjudicating authority as it is also fact that if any goods manufactured from the scrap or reprocessed plastic dana, there is burning loss, this fact is required to be considered while co....