2017 (1) TMI 595

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....M Dixit, Asstt. Commissioner (AR) for the respondent Order These appeals filed by Pushparaj @ Pawan Kumar C Jain and Mangilal C Jain against order-in-appeal no. Th-I/RKS/47-48/2012 dated 17^th April 2012 of Commissioner of Central Excise (Appeals), Thane-I, dispute the upholding of the order of the lower authority which confirmed duty liability of Rs. 54,998/- on clandestinely removed grey f....

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....justment by figures of opening stock and consumption ratio purportedly furnished by Shri Pushparaj Jain who had interacted with the Central Excise team during their visit to M/s Golden Silk Mills in the absence of Shri Mangilal Jain. Apparently 11kgs of yarn will yield 100 metres length of gray fabric and the shortage of yarn on the basis of the opening stock obtained from Shri Pushparaj Jain was ....

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....ng of liability to confiscation. The original authority, too, did not render a finding but merely observed that such a finding was not necessary as goods were not available for confiscation. That clandestinely goods would not be available for confiscation is to state the obvious. 'Availability for confiscation', 'confiscation' and 'liability to confiscation' are three distinct aspects; goods that ....

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.... an absolute absence of motive for clandestine clearance because M/s Golden Silk Mills having registered under CENVAT Credit Rules, 2002 though the manufacture of grey fabric is exempt for excise duty owing to the special measure of the option to manufacturers to pay duty on clearance of grey fabric if CENVAT credit on yarn was intended to be availed, it is contended that it would be foolish of th....