9911796707
TMI Blog2014 (3) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... K Das and Mr. Mathew John, JJ. For the Appellant : Shri S Jaikumar, Adv. For the Respondent: Shri KSVV Prasad, Jt. Commr. (AR) JUDGEMENT Per: P K Das: Both the appeals are arising out of a common order and hence both are taken up together for disposal. 2. The appellants are engaged in the manufacture of MS ingots classifiable under sub-heading 7206.90 of the First Schedule to the Central Excise Tariff Act, 1985. On 29.7.2003, the Central Excise officers visited the factory of the appellant and conducted stock verification. They detected excess of 30.525 MTs of MS ingots as compared to the book balance. Hence the excess quantity valued at Rs.4,28,937/- was seized. The said officers also searched the factory premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant-company and Shri R. Manoharan, Managing Director of the company have filed these appeals. 3. The learned counsel submits that there was no excess stock. He submits that the stock taking was conducted by taking average weight and the alleged excess of 30.525 MTs was day's production. Regarding the allegation of clandestine removal, he submits that the duty was determined on the basis of the chits recovered from the residence of Shri R. Manoharan. It is stated that the chits were written by the driver Shri Rajkumar, who was not examined by the officer. It is also stated that Shri Rajkumar, during examination at the time of hearing, denied that removal of ingots on the basis of chits. Regarding the bill book found at the residenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25 MTs was accepted by the appellant and in reply to the show-cause notice they have changed the stand which is not permissible in law. He submits that the order of the Commissioner (Appeals) should be upheld. 5. Heard both sides and perused the records. 6. It is seen that Shri Murugan of Murugan Agency in his statement accepted the supply of scrap without bills and recovery of bill books from his residence. The bill books seized from the scrap seller's residence would show that the bills were prepared without using carbon for the second copy and therefore it was sent to the Government Examiner of Questioned Documents for deciphering the impressions available on the duplicate copies of the said bill books. The Government Examiner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Director who manufactured the steel ingots. It may be noted that the Managing Director in his statement accepted the clearance of the scrap on the basis of the chits. Shri Rajkumar, Driver also admitted the clearance of the ingots as noted in the chits. Thus, the statement of the driver that it also transported dry fish and sand has no relevance. 8. The learned counsel submits that the seizure of excess stock of 30.525 MTs in day's production, cannot be accepted. It is seen that the stock taking was conducted in the presence of the Managing Director of the company, the Commercial Manager and the Factory Manager and no objection was raised. It is particularly noted in the mahazar that the day's production was excluded while arri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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