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TMI Blog2014 (12) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout payment of duty. We find that the records and evidences relating to the clearance for the earlier period, had been retrieved from other’s premises. Prima-facie, we find that the ld. Commissioner has recorded the evidences and discussed in detail about its relevancy to the facts alleged in the Show Cause Notice. In other words, the entire issue rests on appreciation of evidences, produced by both sides. Hence, to arrive at a conclusion whether a total quantity of 29671 MT of finished goods, were removed clandestinely, and about the role of other Applicants, it is necessary that the evidences produced by both sides, are to be analysed. - Partial stay granted. - Appeal No.634-637/12 - ORDER NO.SO/76423-426/14 - Dated:- 11-9-2014 - DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sultant submits that on the basis of said chit and other documents retrieved from other s premises, the demand has been confirmed against them. He submits that the entries made in the private documents, are in the nature of rough working. It is his submission that most of the time the same entries are repeated, hence, the figures mentioned in these rough notes would not tally to the quantity of manufacture and clearance, as recorded in the statutory Register viz. Daily Stock Accounts i.e.RG-1 Register. He submits that Shri Partha Banerjee, General Manager of the Company, has initially in his statement accepted the entries made in the said chit as correct but later retracted his statement. He submits that the entire demand cannot be confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and submits that there was shortages of raw material, namely iron ore during the course of joint verification of stock lying in the factory premises on 12.05.2010. The ld. Commissioner, taking into consideration the shortages of raw materials and other documentary evidences recovered from various premises, evidences in the form of statements has arrived at a conclusion that there was a clandestine manufacture and removal of the finished goods without payment of duty during the relevant period. 4. In his rejoinder, the ld. Consultant for the Applicants, submits that there had been no discrepancy in the stock of finished goods during the course of stock verification; the shortages in the quantity of iron ore , found on the day of vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by both sides. Hence, to arrive at a conclusion whether a total quantity of 29671 MT of finished goods, were removed clandestinely, and about the role of other Applicants, it is necessary that the evidences produced by both sides, are to be analysed. In such circumstances, at this stage, the offer to deposit ₹ 65.00 lakhs by Applicant No.(i) seems to be reasonable. Accordingly, we direct the Applicant, M/s Sen Ferro Alloys Pvt. Ltd. to deposit ₹ 65.00 lakhs (Rupees sixty five lakhs only) within a period of eight weeks from today and report compliance on 13.11.2014. On deposit of the said amount, the balance dues adjudged against M/s Sen Ferro Alloys Pvt. Ltd. is waived and all dues adjudged against the other Applicants are wai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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