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TMI Blog2014 (1) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no finding to the effect that there was a fraud or willful mis-statement or suppression of facts - it is very clear that the notice was issued after expiry of the period of limitation - the appellants have not been able to make out a prima facie case in their favour – appellant directed the appellants to deposit an amount of Rupees Ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No. 585/2012 - Miscellaneous Order No. 25447/2013 - Dated:- 19-3-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr Ramesh Ananthan, advocate For the Respondent: Mr N. Jagdish, Superintendent (AR) ORDER Per: B.S.V. Murthy; The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally relating to the job work undertaken by them and even though this was brought to the notice of the audit party they did not take cognizance of the same. He submitted that thereafter nothing happened and a show-cause notice was issued on 30.12.2008 which is resulted in the impugned orders confirming duty demand. He draws our attention to the copies of the register maintained relating to annexure issued for job work which shows the materials received, processed by them and it is his submission that this register explains the difference between the production register and the RG1. In addition to the submission on merits, he also submits that the entire demand is time-barred since there was no investigation undertaken after the audit party ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comes to 14,90,092 and this would work out slightly more than 2/3rd of the total quantity not accounted for as per the department and therefore the submissions of the learned counsel that the demands beyond the period of 5 years would be more than Rs. 14 lakhs is not correct. 4. We have considered the submissions made by both the sides. We find that the production register for job-work to which our attention was drawn does not appear to reflect number of sacks produced at all. The register shows receipt, issue and balance and receipt quantity and the issue quantity and the balance. Further in quantity column, at the total level, figures in decimals have been indicated whereas there are no decimals anywhere. The register does not have any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision relied upon is in the case of Durga Trading Company [2002 (148) E.L.T. 967 (Tri.-Del.)]. In that case also, the allegation of clandestine removal was not sustained on the ground that there was no legal, tangible and concrete evidence. However the confirmation of demand on account of removal of 6 bags of pan masala and demand for duty on shortage found in the factory premises were upheld. The above discussion which show that none of these decisions can come to the help of the appellants.\ 6. Therefore the appellants have not been able to make out a prima facie case in their favour. Further no evidence to show financial difficulty has been produced nor the same has been pleaded. Therefore we direct the appellants to deposit an amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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