2017 (7) TMI 402

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....Ashok Jindal The Revenue is in appeal. 2. The facts of the case are that the respondent is engaged in manufacture of CR sheets/coils on various grades. On 26.08.2015, at around 10.20 AM, the departmental officers visited the factory premises of the respondent and undertook stock taking of raw material, work in progress and finished goods. The investigation team left on 27.08.2017 at 6.30 AM,....

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....he respondent before the ld. Commissioner (A) who dropped the charges alleged the show cause notice against the respondent. Aggrieved from the said order, the Revenue is in appeal before me. 3. The Ld. AR appearing on behalf of the Revenue submits that where there is a shortage of finished goods, the respondent has admitted their duty liability and paid thereof. Therefore, on that ground the im....

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....ow cause notice, they have clearly stated that the statement of Shri. Balbir Singh was undertaken in duress and pressure by the department, therefore, the said statement cannot be the base for confirmation of the duty and no cross examination of panchas/witness has been granted to the respondent, therefore, in the absence of cross examination the fact of physical verification was conducted remain ....

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.... weighed in one go, the goods has to be weighed in parts and there should be a weighment sheet of weighment (if done physically). As the evidence of physical weighment is missing, in that circumstances, it is concluded that the goods has been weighed is only eye estimation basis. On the basis of the eye estimation, the allegation of clandestine removal of goods or excess found of goods is not sust....