TaxTMI 
TaxTMI 
2017 (12) TMI 1024
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....for the appellant on 24.01.2013 and found two trucks containing slag powder were parked in front of the appellants' factory. The truck drivers in their statements stated that the said slag powder was sent by M/s Goel Traders, Hissar and was to be unloaded in the factory of M/s Aditya Cement, although the same was consigned to some persons in Behror (Rajas than). They also stated that earlier also they had unloaded such powder. The officers also recovered three writing executive pads from the laboratory of the assesses which contained the details of consumption of raw materials i.e. clinker, gypsum and slag and also the details of production and clearance of cement during the period 13.06.2012 to 24.01.2013. In his statement before the depar....
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....able. ii) Other than the statement of Shri GD Goel of M/s Goel Traders, the department has not produced any evidence regarding the movement of large quantity of slag from Haryana to the appellant's factory. iii) The assesse has denied the manufacture of cement using slag. It is claimed that they do not have the machinery for manufacture of such quality of cement. iv) All the statements of the persons which have been relied by Revenue have been retracted by filing affidavits. Such affidavits have been produced before the Tribunal by way of Misc. Applications. v) It is alleged that the appellant has manufactured more than 12,000 MT of cement over and above the accounted production in a period of about 7 months. But the capacity of the....
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....s used as well as the quantity of cement produced and cleared. However, his statement, as well as the further confirming statements of the two partners, stand retracted. 6. In the initial statement of the quality of Shri Panda, he has stated that normally the raw materials comprise of around 90 % of gypsum/clinker along with a small percentage of slag. If it is presumed that the entire quantity of slag shown in the three private records are used in the manufacture of cement, the ratio works-out to about 50:50 (clinker and slag). It has further been argued before us that cement of such quality cannot be manufactured with the plant and machinery available with the appellant. However, we find that the adjudicating authority has not discussed ....