2020 (2) TMI 808

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....hrough the impugned orders. 2. As per facts on record, the respondents are engaged in the manufacture of galvanized black pipes falling under Chapter 73 of the Central Excise Tariff Act. Their factory was visited by the Central Excise officers, who conducted various checks and verifications and found certain shortages of the finished goods as also discrepancies in the RG-1 Register with the production slips. Based upon the same, proceedings were initiated against them for confirmation of demand of duty along with imposition of penalties. The said proceedings culminated into an order passed by Original Adjudicating Authority and confirming demand of Rs. 53,42,108/- along with confirmation of interest and imposition of penalty of identical a....

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....tion of clandestine removal has not been supported with any evidence documentary or otherwise including receipt of un-accounted raw materials/inputs and their use in the alleged clandestine manufacture and clandestine removal, transport of the inputs and payments made for the same. No unaccounted raw materials have been found in the stocks of the appellant no.1. There is no evidence regarding transport of finished goods and the receipt of the sale proceeds etc. In fact, none of the ingredients of clandestine manufacture and clearance of the finished goods, as alleged in the show cause notice have been brought fourth in support of the allegation of the clandestine clearance of the goods. The contention of the department that the appellants c....