2017 (12) TMI 696

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....ember Shri Rajesh Chibber, Advocate for the Appellant (s) Md. Altaf, Asstt. Commissioner (A.R.) for the Revenue ORDER Per: Mrs. Archana Wadhw After hearing both sides, I find that the appellant is engaged in the manufacture of pipes, tubes of various sizes, grades and thickness out of H.R.Coils. Their factory was visited by the Central Excise Officers on 17.12.13, who conducted vari....

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....apart from the shortages, there is virtually no other evidence on record to show any clandestine removal. Even the statement of the Director has admitted only shortages, but no clandestine removal of the goods. 4. The original adjudicating authority did not find favour with the above pleas and confirmed the demand, as proposed in the inotice along with confirmation of interest and imposition of....

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....gs of clandestine removal. The said decision stands followed by the Tribunal in the cases of (i) Commr. of Central Excise, Meerut I Vs. Sarvottam Rolling Mills (P) Ltd. : 2013 (297) ELT 385 (Tri.-Del.) & (ii) Behariji Marketing : 2015 (317) ELT 298 (Tri.-Del.). At the stage, I may also take note of the decision of the Hon'ble Punjab & Haryana High Court's decision in the case of Commr. of Central ....