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TMI Blog2005 (9) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... Kang, Vice-President] Heard both sides. Revenue filed this appeal against the order of adjudication passed by the Commissioner of Central Excise, Raipur. 2. The brief facts of the case are that the respondents herein are engaged in the manufacture of iron and steel products falling under Chapters 72 and 73 of the Central Excise Tariff Act, 1985. On 10-10-95, the officers of the revenue vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the difference of shortage of inputs is very small and the shortage of final product was arrived at on estimate basis. No actual weighment was done. In respect of demand on clandestine removal, the Commissioner, Central Excise after taking into consideration the plea and the evidence produced by the respondent herein they were also undertaking job work under Rule 57F of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Rs. 10 to Rs. 15 PMT and loading charge is at Rs. 30 PMT and the charge for rolling is from Rs. 75 to Rs. 110. If the quantities are to be counted on the basis of cash vouchers, the respondents had received the quantity of inputs which were much more than reflected in the records. Similarly, if the loading charges are to be taken into consideration, the respondents had cleared much more finis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r visit to the respondent s factory premises. In view of this evidence produced by them, the contention is that no demand can be made against the respondents. 5. We find that in this case, the main demand is in respect of clandestine manufacture of goods by the respondents. Revenue is relying on the cash vouchers which show the payment made towards the labourers for loading, unloading and shift ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of cash voucher showing the payment made to the labourers for loading, unloading of goods. In respect of shortages of inputs and final products, we find that Commissioner has given a finding that the shortage was not on actual weighment but on estimate basis. In these circumstances, we find no merit in the present appeal. The same is dismissed. (Dictated and pronounced in open Court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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