9911796707
TMI Blog2014 (6) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... same was to the tune of 80 MT - there is virtually no evidence on record indicating that such short found raw material has been either cleared by the appellant in a clandestine manner or has been used in the manufacture of final product cleared without payment of duty. There are no investigations done by the department and no further evidence stands produced on record. there is no evidence on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 379 MTs were found in excess and raw material i.e. MS ingot to the extent of 84.295 MTs were found short. Statement of the Director accepted the said shortages and excesses. 2. Subsequently vide their letter dated 21.2.2009 the appellant disputed the difference in the stock of raw material stating that the stock of raw material in the furnace was 80 MT instead of 35 MT. Again on 8.5.2009, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r plant. Statement dated 29.7.2009, of Shri Arun Agrawal, Director of M/s Raja Ispat Pvt. Ltd. Silpahari, Bilaspur was also recorded under Section 14 of the Central Excise Act, 1944. 3. Revenue got in touch with Shri Arun Agrawal, Director of M/s Raja Ispat Pvt. Ltd., who vide his statement dated 29.7.2009 deposed that it is not possible to feed M.S. ingots in furnace in two tiers as it affects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenues entire case is based upon the shortages detected at the time of visit of the officers. The Director on the spot statement accepted such shortages but did not accept that the same were on account of clandestine removal. In fact immediately on the next day, he explained that the raw material in the furnace was taken as 35 MT whereas the same was to the tune of 80 MT. 6. In any case an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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