2021 (9) TMI 1260

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....ere made: (i) Removal of input as such clandestinely in the guise of Waste & Scrap for which demand of Rs. 9,51,649/- was raised. (ii) Removal of Film grade granules as such clandestinely which is not capable of being used in the manufacture of final product on which the demand of Rs. 13,31,112/- was raised. (iii) During the stock taking there was a shortage of 4.90 MT. Tons on which the demand of Rs. 60,766/- was raised. During the investigation, as evidence, the DGCEI Officers found some diaries in their office wherein, the detail of removal of granules as such was recorded. On the basis of this evidence the total demand of Rs. 23,43,527/- was confirmed. 02. Shri Mukund Chauhan, Learned Counsel appearing o....

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....e demand of Rs. 13,31,112 was rightly confirmed. 04. I have carefully considered the submissions made by both the sides and perused the records. The demands are made in three parts as given in the above facts. The demand of Rs. 9,51,649/- & Rs. 60,766/- are not disputed by the learned counsel hence, in this demand there is no need of any discussion. Accordingly, these demands of Rs. 9,51,649/- & Rs. 60,766/- are upheld along with interest and 25% penalty which the appellant had already paid. As regard the demand of Rs. 13,31,112/-, I find that the demand was raised on the removal of granules as such on the basis of Annexure C on the ground that the granules are of film grade which cannot be used in the manufacture of the final product of....