2019 (8) TMI 423

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....SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri R. Santhanam, Advocate for the appellant Shri R.K. Dwivedi, Addl. Comm (Authorised Representative) for the respondent ORDER PER: C J MATHEW These appeals of M/s. Shiva Steel Inds (Nagpur) Ltd pertain to alleged clandestine production and clearance of 'mild steel ingots' based on the premise that in the production of one metric ton of the fi....

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...., he contends that the raw material for manufacture of ingots are 'sponge iron', 'cast iron', and 'steel scrap' in which shortages were found and that reliance had been appropriately placed on the statement of Shri Laxmandas Parchani in which he acknowledged duty liability arising from the shortages that were ascertained during the visit of officers. It was also pointed out that the adjudicating a....

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....the original authority to hold that the appellant herein had been clearing finished goods clandestinely. It was also contended that it was apparent from the financial records of the appellant that receipts from weighbridge and truck operations were manipulated to cover the profits arising from the difference between the declared production and actual production vis-à-vis the declared costs.....

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....equent period. We are unable to fathom the acceptability of reliance on the data, such as it is, pertaining to an earlier period. More importantly, it would appear that the jurisdictional central excise officers did carry out a trial production which, as recorded in a panchnama, elicited power consumption figures that were almost double of that adopted for the computation of alleged excess product....