9911796707
TMI Blog2015 (1) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... icers did not make any verification of the same. there is no evidence to show that furnace area was also checked to verify the fact that as to whether any final product was lying there or not. It is otherwise also seen that to weigh such heavy stock of raw material as also the final product, the inventory are required to be made and that such heavy stock cannot be weighed. There is no evidence on record to show as to how such weighment was undertaken by the visiting officers. There is no evidence of clandestine removal except the alleged shortages, which are also doubted. In the absence of evidence of clandestine removal, the confirmation of demand of duty based upon the alleged doubtful shortages read with statement of authorised person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal product to the tune of 85.300 Kgs. of goods and shortages of raw materials to the extent of 10,855 Kgs. of allegedly detected. The partner of the manufacturing unit in his on the spot statement admitted shortage and revealed that same has been cleared clandestinely and he is ready to deposit the amount in question. 2. On the above basis, proceedings were initiated against him by way of show cause notice which culminated into passing of order by adjudicating authority confirming the demand of ₹ 1,27,002/- along with confirmation of interest of 1380 and imposition of penalties upon both the appellants. The said order was upheld by Commissioner (Appeals) and hence the present appeal. 3. After appreciating the submissions made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be considered to be sufficient evidence so as to lead to inevitable conclusion of clandestine removal. Tribunal in the case of Commissioner of Central Excise, Meerut-I v. Silvertone Papers Ltd. - 2013 (287) E.L.T. 478 (Tri.-Del.) has considered the entire case law on the issue and has held that the alleged shortages read with statement of one of authorised representative, cannot be held to be sufficient evidence so as to uphold the finding of clandestine removal. Revenue, after recording the statement, which stand retracted immediately on the next date, has not bothered to make further investigation and to record statement of persons who are actually concerned with the manufacture of goods as also of the clearance and marketing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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