9911796707
TMI Blog1995 (4) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... : Gowri Shankar, Member (T)]. This appeal is against the order of the Collector of Central Excise, Jaipur confiscating 13.860 MTs of M.S. Ingots but giving the appellant an option to redeem them on payment of fine of Rs. 40,000/-; confirming the demand for duty of Rs. 2,44 lakhs approximately and imposing the penalty of Rs. 25,000/- on the appellant. I have heard Ms. Archna Wadhwa, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the period in question, 1351 ingots weighing 1117.75 MTs. were produced. Duty has been demanded on the quantity which was not entered in the RG 1 register. 3. Ms. Wadhwa argued that clandestine removal has not been established on the basis of independent finding as it was required to be done in terms of subsisting decision of the Tribunal. It is not correct to arrive at the quantity on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Dharam Pal has in his statement has not specifically stated that the quantity attributed to the unit was actually manufactured. In his statement dated 21st March, 1991, he says that in a heat approximately 20 to 30 ingots can be produced and that approximately 80 to 90 Kgs. would be the weight of each of the ingots. He further says that if any duty is payable on the basis of statement of Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been absolutely no removal without payment of duty. The presence of heat records leads to an inferable theory that some quantity beyond RG 1 register has been manufactured and was cleared. However, it was up to the officer investigating the case to determine this quantity and to establish that such manufacture has taken place. This quantity of goods could not have vanished into thin air, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is case the total absence of evidence of investigation. On the facts before us it is not possible for us to conclude with reasonable certainty that the quantity of goods found by the Collector to have been removed without payment of duty, was actually removed. The benefit of doubt has to go to the appellant. The result would be that the demand for duty has to be set aside. Since the confiscation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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