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TMI Blog2014 (5) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... s and bolts and is maintaining only one consolidated RGI register in respect of all the varieties. As such, it is not only difficult, but impossible for the visiting officers to detect the shortages on variety-wise basis. It is not explained as to how the alleged shortages were detected by the officers, without even preparing any inventories. Apart from the said shortages, there is virtually no other evidence to show the clandestine manufacture and removal of the goods by the respondents. The Revenues reliance on the statement of Shri Amrik Singh, given before the visiting officers accepting the shortages and clandestine removal, cannot be pressed into services, in the absence of any independent corroborative evidence. Further, the content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oprietor of the respondent company, admitted the said shortages and deposed that the goods have been cleared against cash on as it is where it is basis. The duty involved was also debited through PLA. 3. On the above basis, proceedings were initiated against the respondents for confirmation of demand of duty and imposition of penalty. The respondents submitted before the adjudicating authority that the shortage report was not correct in as much they are maintaining only one RGI register for all accounts of nuts and bolts and no separate records are being maintained as per size of nuts, bolts and washers. As such, physical verification report showing shortages in various types of nuts and bolts does not reflect the correct position. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee is manufacturing different varieties of nuts and bolts and is maintaining only one consolidated RGI register in respect of all the varieties. As such, it is not only difficult, but impossible for the visiting officers to detect the shortages on variety-wise basis. It is not explained as to how the alleged shortages were detected by the officers, without even preparing any inventories. Apart from the said shortages, there is virtually no other evidence to show the clandestine manufacture and removal of the goods by the respondents. The Revenues reliance on the statement of Shri Amrik Singh, given before the visiting officers accepting the shortages and clandestine removal, cannot be pressed into services, in the absence of any indep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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