9911796707
TMI Blog2011 (10) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate for Appellant Shri R.S. Srova, JDR for Respondent Per : Mr. B.S.V. Murthy; During the verification of stock and records of the appellant's factory on 24.8.2006, shortage of 328.575 MT of MS Ingots and 30 MT excess was found. As regards excess, separate proceedings have been initiated and the same are not part of these proceedings. As regards shortage, duty has been demanded wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence to show the case of clandestine removal. Only the statement of Manager and Managing Director, which are corroborating to each other form the basis for the case of the Revenue. The Managing Director had written a letter in October 2006 retracting his statement. Further he submits that no question was asked as to whom the goods have been cleared, no raw material shortage was found during vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uyer so that investigation could be conducted. No shortage of raw material was found. In the case of Nissan Thermoware Pvt. Limited - 2011 (266) ELT 45 (Guj.), the Hon'ble High Court of Gujarat took a view that merely based on the shortage of raw material, duty cannot be demanded, treating the raw material to have been used for the manufacture of finished goods. In the case of Shree Laxmi Steel Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence other than chits recovered from the manager is available. In the case of Kashmir Vanaspati (P) Limited - 1989 (39) ELT 655 (Tribunal), the Tribunal took a view that duty cannot be demanded on the basis of mere note books maintained by labourers. I find from the above precedent decisions, it emerges that without any investigation and without locating a single buyer, merely on the basis of stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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