2017 (9) TMI 1482

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....the Respondent (s) ORDER Per Shri P. K. Choudhary Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Cast Iron and Castings viz. other Cast articles of Iron classifiable under Chapter 73 of the Central Excise Tariff Act, 1985. A Show Cause Notice dated 04.08.2004 was issued alleging that the appellant have wrongly availed and utilized Cenvat cre....

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....t credit was raised. It has been alleged in the Show Cause Notice that the differential quantity was clandestinely removed by the appellant. On perusal of the statements as reproduced in the Adjudication order, it was admitted that shortage of 350 MT of Pig-Iron and 3 MT of C.I. Scrap in physical stock as on 28.02.2004, compared to book stock. It is stated that the reason might be due to the exces....

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.... 5. The Ld. A.R. relied upon the decision of Hon'ble Allahabad High Court in the case of Somani Iron & Steels Ltd. Vs. CESTAT, 2011 (270) E.L.T. 189 (All.). In that case, private records were found in the factory of the assessee in respect of clandestine removal of the goods. Further, the decision of the Hon'ble Allahabad High Court in the case of Zaki Ishrati Vs. Commissioner of Customs & ....