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TMI Blog2013 (12) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... (ADDL. COMMR.) ORDER Per Dr. D. M. Misra This is an Application seeking waiver of predeposit of duty of Rs.3.55 crore and equal amount of penalty. 2. Narrating the facts in brief, the ld. Advocate has submitted that the Applicant are engaged in the manufacture of iron and steel products and during the course of manufacture of the said goods, 'molten slag' emerges as a byproduct. From the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en sold to M/s. ACC, DCSL, a company situated within the same factory premises, for conversion of molten slag, into granulated slag. The balance quantity, had been converted by the Applicant into granulated slag on which duty had been discharged and shown in the relevant ER-1 Returns. The ld. Advocate submitted that there is no dispute that M/s. ACC, DCSL had been situated in the same premises and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f statutory record, the private records maintained by an assessee, have been accepted as authentic records for all purposes. Hence, the said Statistical Report has been rightly chosen as the basis for demand. However, he has fairly conceded that there is no other evidence of removal of the granulated slag by the Applicant. 5. Heard both sides and perused the records. We find that the duty has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der that M/s. ACC, DCSL, cleared the granulated slag on payment of duty. Thus, prima facie, at this stage, without any corroborative evidence, it would be difficult to accept the difference in the quantities of granulated slag between the two statements, were the quantity cleared without payment of duty. Thus, in our opinion, the Applicant could able to make out a prima-facie case for total waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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