2018 (1) TMI 823

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... same OIA they are disposed of by a common order. 2. The relevant facts that arises for consideration after filtering out unnecessary details are that M/s Astron Zinc industries (main appellant) the firm registered with Central Excise Dept was visited by the officers on 1.2.2014, and on physical stock taking carried out in the premise, it was noticed that there was a shortage of final products to the quantity of 20,275 kgs. Statements of Shri H M Thakker, and Shri U H Thakker were recorded on 2.3.2014 and subsequently further investigation was carried out wherein the Dept. officers was found various challans in the factory premises and office premises. After completion of the investigation, show cause notice was issued for the demand of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e purchasers to whom the goods were delivered hence the demand of duty is incorrect. He would rely upon the following piecemeal: i) Arya Fibres Pvt Ltd Vs CCE, Ahmedabad - 2014(311)ELT.529 (Tri Ahmd). ii) Poly Tex Industries Vs AC CE, Thanjavur - 2012(281)ELT.48 (Mad) iii) HM Pipes Pvt Ltd Vs CCE, Jaipur - 2015(325)ELT.924 (Tri.Del) iv) Tejwal Dyestuff Industries Vs CCE, Ahmedabad - 2007(216)ELT.310 (Tri.Ahmd) v) CCE Vs Anil Agrawal - 2013(287)ELT.489 (Tri Del.) 4. Ld DR on the other hand draws the attention of the Bench to the various statement recorded. It is the submission that of one of the claim of the main appellants in the statement recorded Mr Thakker in which he does not know English ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the demand of duty based upon any allegation of clandestine removal is on the following evidences: i) Statement of Shri H M Thakore and Shri U H Thakore, delivery challans recovered at the factory and office premises summary of which is made in the Annexure of the show cause notice that the main appellant discharged duty liability voluntarily and requested for waiver of issuance of show cause notice indicates that there was clandestine removal. 6. I find from the records that the main appellant has been taking consist plea before the lower authorities that demand of the duty is incorrectly worked out and there is no clandestine removal of goods. The finished goods physical stock vis-`-vis record on the day of visit has been pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....demand of duty on clandestine removal is worked out without considering the most material aspects of clandestine manufacture of the goods. In order to remove goods clandestinely there has to manufacture of the said goods. There is no iota of an evidence produced by the by the Revenue in the allegation in the show cause notice of purchasing of unaccounted raw-material, clandestinely manufactured the goods which could have been ascertained by the unexplained consumption of resources and the movement of the goods clandestinely from the factory premise is not established in any form. If it is the case of the Revenue that main appellant has approximately removed clandestinely 2,78,200 kgs of Zinc oxide during the period October 2013 - Feb. 2014 ....