2015 (2) TMI 37

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..... ter considering the facts and circumstances of this case, plea of financial hardship and interest of Revenue as provided in Section 35F, the applicant M/s. SSPL is directed to deposit an amount equal to 50% of the duty confirmed within a period of 8 weeks. On deposit of the same, the requirement of predeposit of remaining dues is waived and recovery of the same is stayed in respect of both the appeals. - Partial stay granted. - E/904-905/2012-DB - MISC. ORDER NO.27058-27059/2013 - Dated:- 27-8-2013 - Shri S.S. Kang and Shri B.S.V. Murthy, JJ. For the Appellant : Mr. V.J. Sankaram, Advocate For the Respondent : Ms. Sabrina Cano, Superintendent(AR) ORDER Per S.S. Kang Heard both sides. Since common issue is involve .....

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..... ng unit. 4. The contention of the applicant is that there is no evidence in respect of procurement of unaccounted raw materials which is used in or in relation to the manufacture of quantity of the ingots on which the duty is demanded. There is no evidence regarding clandestine clearance of the ingots. The applicant submitted that different between private heat register and the official heat register is due to wastage and burning losses. The contention of the applicant is that author of private record has not been examined by the Revenue. Therefore, the demand raised relying upon the private records which is not authenticated, is not sustainable. It is also submitted that the private record showing ingot movement from SSPL to KSPL is in .....

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..... ugned order. We find that private heat register and private record termed as Ingot Movement from SSPL to KSPL are recovered from the premises. As per the private heat register, applicants are showing more heats and more number of ingots manufactured out of number of heats than in the official heat register. The number of heats and number of ingots manufactured as per the private heat register and as per the official heat register are discussed in the adjudication order in para 11.2. Applicants are not disputing the figures mentioned in the private record and the official heat register. The only contention is that in the private heat register, the wastage and burning losses were not taken into consideration. We have gone through the entrie .....

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