9911796707
TMI Blog2014 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... s a result shortage of 53.160 MT of sponge iron involving central excise duty of Rs. 1,46,568/- were detected. 2. Central Excise officers also recovered loose computer generated sheets containing details of incoming and outgoing goods from the factory. The entries in the said sheets were compared with the statutory records & it was believed that the appellants have cleared 158.900 MT of sponge iron involving duty of Rs. 4,35,352/- without payment of duty. Statements of Shri Anand Singhania, Director were recorded on 24.9.2008 and 25.9.2008 wherein he could not offer any explanation for short found goods or entries made in the computer generated sheets. The appellant's office located at different place was also visited by the officers who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, wherever there was some difference, he confirmed the demand to the extent of Rs. 2,66,400/- and education cess of Rs. 5,206/-. He also imposed penalty on the noticees along with the confirmation of demand and further imposed penalty of Rs. 50,000/- each on the Directors in terms of Rule 26 of the Central Excise Rules, 2002. Hence the present three appeals. 5. As regards the duty demand of Rs. 1,46,568/-, it is seen that the same is based only on the shortages detected by the visiting officers. The appellants have contested that said shortages were on estimation basis and the material was not actually weighed. In the absence of inventories produced by Revenue, the stand of the appellant has to be accepted. They have also referred to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. - 2008 (225) ELT (P & H) as also another decision of the Court in the case of C.C.E. vs. Omkar Steel Tubes P. Ltd. - 2008 (221) ELT 200 ( P & H) affirmed by the Hon'ble Supreme Court as reported in 2010(225) ELT A 120 (SC). 6. As regards the duty demand of Rs. 4,45,352/- in respect of 158.900 MTs of sponge iron based upon computer printout resumed from the appellant's factory, it is the appellant submission that the same gives details of clearances to be made by them along with vehicle numbers. Vehicle numbers pertain to the contact transporters in order to confirm availability of vehicle. If vehicle is available, the transporter provides vehicle number which is entered in the computer along with quantity of sponge iron to be dispatched ..... X X X X Extracts X X X X X X X X Extracts X X X X
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