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TMI Blog2011 (4) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... ture and removal. Considering the teething troubles that every factory faces in the initial months of commissioning in its production processes, something more will be required to shift the burden to the assesse to prove that there was no such clandestine activity, full waiver of deposit of the demand made in the impugned order for admission of the Appeal, stay on collection of such demand made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied labor to the factory; (ii) consumption of ingot mould; (iii) consumption of electricity; (iv) higher than normal burning loss recorded by the Appellant in the range of 28.27% to 22.22% when burning loss in similar factories averages around 15% only. 3. Though four different evidences were pointed out in the SCN the duty evaded was worked out in the SCN on the basis of payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever he found the fourth factor namely excess burning loss as a good indicator of clandestine manufacture and clearance and confirmed demand of duty amounting to Rs. 13,02,717/- along with interest. Further penalty equal to duty was imposed under section 11AC of the Act. Aggrieved by this order the Appellant is before this Tribunal in the subject appeal. 5. The main defense of the Appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the Respondents is that it is not possible to prove every step of clandestine removal because it is an activity carried out with due care to avoid any trail and the Supreme Court has held that it is not necessary to prove any such case with mathematical precision. 8. We have considered arguments on both sides. Prima facie production loss recorded in excess of such loss usually seen in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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