2020 (3) TMI 584

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....or the appellant Ms. Tamana Alam, DR - for the respondent ORDER Archana Wadhwa : The appellants are engaged in the manufacture of unwrought zinc, ingots and Brass cast bards and copper cast bars etc. falling under Chapter Heading No. 79 and 74 respectively, of the first schedule of the Central Excise Tariff Act, 1985. 2. During the course of audit, it was observed that there was con....

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....7 MT Brass ingots in excess without payment of duty as per the details given in Annexure to the Show Cause Notice. 4. On being asked, appellants provided the reconciliation statement duly certified by CA stating that closing stock of 60.688 MT of brass cast were lying at their depot. Further, appellants stated that quantity of 32.528 MT lead scrap as clearance of brass ingots. 5. On the abov....

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.... in absence of any corroborative evidence, the allegation of clandestine removal cannot be upheld. For the above proposition, she relied upon various decisions of the Tribunal. The demand was also challenged on limitation by submitting that the same was raised after the normal period of limitation from the date of the audit and relied upon the Hon'ble Allahabad High Court in the case of CCE & ST, ....

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....the statutory record unless the same is corroborated by any other evidence showing receipt of raw material, consumption of the same, production and removal of the final product. To the same effect is the Tribunal's decision in the case of M/s Navbharat Explosives Co. Ltd. Vs. CCE, Raipur - 2018 (3) TMI 617 -CESTAT NEW DELHI. 8. It is well established that the onus to prove the charges of clande....