AI Drafter 
TaxTMI 
TaxTMI 
2017 (7) TMI 1124
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..... Appeal No.E/2422/2010-EX[SM] 2. This is the second round of litigation before this Tribunal. In earlier round against Order-in-Appeal No.86/2008 dated 30th March, 2009 this Tribunal vide Final Order dated 01.02.2010 set aside the impugned order and remanded the matter to the Commissioner (Appeals) to consider the matter afresh, in accordance with the provisions of law, taking into consideration all the documentary evidence on record. Thereafter, in terms of the order of remand by this Tribunal, the learned Commissioner (Appeals) vide impugned Order-in-Appeal No.57-CE/GZB/2010 dated 24/04/2010 have been pleased to decide in favour of the assessee, upholding the dropping of proposed demand vide Order-in-Original dated 17th July, 2008.....
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....ndustrial Area, Sahibabad. On asking for relevant document, M/s TSL showed the job of challan(s) by TSL, in favour of Advance Steel Tubes Ltd. Plot No.45/3, Site-IV, Industrial Area, Sahibabad, in support of the goods that were found at Plot No.46/4, Site-IV Industrial Area, Sahibabad. As the goods were found by the officers at a different address, that is Plot No.46/4 Site-IV Industrial Area, Sahibabad, other than what was mentioned upon the job work challan, the officers on reasonable belief that the goods kept at the said Plot when actually removed in a clandestine manner from the factory premises of M/s TSL, and were stocked at the said plot for its subsequent sale without any payment of duty, seized the goods, as stated in Annexure-1 t....
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....ger (Commercial), clearly mentions that the said quantity of PVC Pipes as shown in R.G.-1 Register was sent for job work to M/s AST. It is also on record that stock of the alleged short found 1,36,285 Kgs. of PVC Pipes was on record the same stock, which was found at Plot No. 46/4 of M/s AST. Further, in the said panchnama, it has been mentioned/admitted that "Shri S.S.Bhatnagar produced the job work challan issued by M/s Tirupati Structurals Ltd. in favour of M/s Advance Steel Tubes, Plot No. 45/3, Site-IV, IndI. Area, Sahibabad in support of the goods which were found at the said plot.'In this regard, I have perused the relevant documents as placed on record/as produced by the appellants and these documents are (i) Annexure to Panchnama s....
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....is also apparent that these figures are based on the relevant job work challans. Similarly on the issue of the alleged shortage in stock of 293 Kgs of PPR Pipes, it is on record that from the beginning the appellants have been contesting that such difference/shortage in stock was on account of weighment of goods taken on theoretical basis and not on actual basis and in this regard reliance is placed on statement dated 19/09/2006 of Shri S.S. Bhatnagar, Manager (Commercial) of the appellant's firm. In this regard, the department has taken the ground that shortage in stock had been accepted by the appellants, but the adjudicating authority while giving relief to the appellants in the subject matter, erred in ignoring such fact. I find that it....
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....ore, even if the subject goods were entered in RG-1 Register of the appellants as semi-finished goods, before sending of the same for job work, no adverse inference to this effect could be drawn and no duty was required on such clearances of semi-finished goods cleared for job work. These view find support from the Hon'ble Tribunal's judgements in the case of (i) Mumal Marbles Ltd. V/s CCE, Jaipur - 1996(85) ELT 289(Tri) (ii) Shikhar Marbles (P) Ltd. V/s CCE Jaipur - 2004 (177) ELT 543 (Tri.-Del.) (iii) Banswara Syntax Ltd. V/s CCE, Jaipur - 2001 (128) ELT 426 (Tri.-Del.). In the light of these facts, I find no merit in the above ground of the department. In view of the above facts and documentary evidence, I find no reason to disa....
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.... drawn. It is also not supported by the facts on record, as on perusal of RG-1 register maintained for the relevant period clearly reveals that column No.10 of the said register, showing closing balance, had not been further divided into two Sub columns as loose/semi finished goods and finished goods. 6. Learned Counsel Shri Rajesh Chhibber, appearing for the respondents, relying on the findings of the learned Commissioner (Appeals), he further urges that, save and except the goods were sent on job work challan to M/s Advance Steel Tubes Ltd., situated at the said Plot No.45/3 and admittedly the goods are found stored at the other plot of M/s Advance Steel Tubes Ltd., being Plot No.46/4. Further, there is no mismatch found in the quantit....