9911796707
TMI Blog2015 (6) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - CESTAT, MUMBAI], I hold that demand is not sustainable. - impugned order is set aside - Decided in favour of assessee. - Appeal No. E/52554/2014-EX(SM) - Final Order No. A/51498/2015-EX(SM) - Dated:- 30-4-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Manish Sharan, Adv. For the Respondent : Shri V P Batra, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order demanding duty from the appellant in insurance claim. 2. The facts of the case are that appellant is manufacturer of sponge iron. On 15.09.2005 heavy rain occurred in their factory and due to heavy rains finished goods got damaged. Appellant filed the claim before the insurance company for damaged goods and rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ock and it was shown in the RG-1 stock account alongwith other stock. The opening balance of stock account of the noticee. Copy of RG-1 daily stock accounts is annexed hereto and marked as Annexure-E. The production of sponge iron on 15.09.2005 was 129.00 MTs whereas the clearance of sponge iron was 15.0790 on 15.09.2005. The clearance of 150.790 was made under invoice as per Rule 11 of the Central Excise Rules, 2002 on payment of appropriated duty. Further 109.605 Mts of damaged sponge iron was cleared under Invoice No.1254 dated 16.09.2005, 1266 dt. 17.09.2005 and 1269 dated 18.09.2005 and these quantity were also shown in the clearance during the month of September 2005. All these three invoices bear the description of the goods as O/G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot tenable because the goods cleared under these invoices were also @Rs.9000/- which shows the rate of prime grade material. Thus without any tangible evidences in support of their claim their contention is not sustainable. Further, in the defence submission it is found that the Appellant had pleaded that they have not cleared the damaged stock of Sponge Iron from the stock it was shown in the RG-1 stock account along with other stock. But he failed to produce any documentary evidences in support of their submission even in the Daily Stock Register Account. Without any documentary evidences their submissions cannot be acceptable. They have not shown the details of losses in the monthly returns of impugned period which is mandatory as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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