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TMI Blog2003 (3) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... cal amount of personal penalty under the provisions of Section 11AC of the Central Excise Act, 1944 along with confirmation of interest under the provisions of Section 11AB. In addition, personal penalty of Rs. 1,00,000/- has been imposed upon the second appellant, Shri Ramniwas Agarwal, Managing Director of the manufacturing unit under Rule 209A of the Central Excise Rules, 1944. 2. As per facts on record, the appellants are engaged in the manufacture of various iron and steel products falling under Chapter 73 of the Central Excise Tariff Act, 1985. As a follow up action of interception of one truck found to be carrying iron and steel products from the premises of the appellants without payment of duty, the appellants factory was visite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were also getting their goods weighed from M/s. Golden Computer Kanta. He also gave a list of such manufacturers and dealers. The officers contacted about 7 and 8 of them and recorded their statements. The said other manufacturers and dealers deposed that they were not using the weigh bridge of M/s. Golden Computer Kanta. From the above officers entertained a view that weightment slips recovered from the premises of the said Kanta belonged to the appellants and weight shown therein is the weight of the final product cleared from the appellants premises without payment of duty. 4. Based upon the above facts, the appellants were issued a show cause notice proposing confirmation of demand of duty and imposition of penalty. During the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re suspicion can not take the place of evidence for conclusion against the manufacturer. Shri N.K. Mishra, ld. JDR appearing for the Revenue reiterated the reasoning of the adjudicating authority. 7. We have considered the submissions made from both sides. The entire case of the Revenue is based upon the weighment slips issued by M/s. Golden Computer Kanta and the statement of Shri Pawan Kumar Agarwal and Shri Ramniwas Agarwal given at the time of investigation. We have seen the weighment slips. The said slips nowhere show the name of the persons who got weighed from the said Kanta. There is also no description of the goods which were got weighed. It only contains the truck number, and the weight. The Commissioner has related the said wei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion of the statements of the two persons in question. However, we find that the said statements apart from giving details as to how the trucks were being taken out for weighment purposes and the truck numbers being often used by them, there is nothing to suggest that the said weighment slips represented the weight of the appellants final product cleared from the factory without payment of duty. It is well settled law that the charges of clandestine removal are required to be proved beyond doubt for which the onus lies upon the Revenue. The appellants in this connection have referred to the Tribunal's decision in the case of M/s. Utkal Polyweave Industries Pvt. Ltd. Others v. Commissioner of Central Excise Customs, BBSR I reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Excise Invoices. This letter was not before the adjudicating authority. Normally, we would have sent the matter back to the adjudicating authority for fresh decision in the light of the above letter written by M/s. Mamta Metals, we feel that in any case, in the absence of any corroborative materials to support the allegations and findings of the clandestine removal, the said weighment slips cannot be made the basis and as such the exercise of remand would be a futile exercise. As already observed there is neither the name nor the description of the goods on the said weighment slips. As such as rightly contended by the appellants, they could also relate to the tare weight of truck or loaded weight of the truck or to the truck carrying c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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