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TMI Blog2015 (8) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... (Annexure A3) and the Customs, Central Excise & Services Tax Appellate Tribunal, New Delhi dated 21.02.2014 (Annexure A4) wherein the demand and penalty of Rs. 14,76,183/- dated 17.07.2006, imposed by the Adjudicating Authority under Section 11-A of the Act was set aside. 2. The appellant-Revenue has raised the following substantial questions of law: "i) Whether the Hon'ble Tribunal is justified in rejecting the appeal of the Department without discussing the arguments put forth in the ground of appeal duly supported by relevant citations of Hon'ble Supreme Court of India & Tribunal? ii) Whether the department is expected to prove the case of clandestine removal with mathematical precision even after voluntary admission by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement which was, accordingly, retracted and withdrawn. Plea taken was that it was not possible to segregate nuts and bolts and find the sizes by comparing with the recorded balance as they had stock of approximately 91 lacs pieces of various sizes of nuts and bolts and it was impossible to find a shortage from such a huge quantity. The daily stock account which is the photocopy register was also attached in respect of the defence and the plea taken was that they were exporting those items and it was not possible for them to sell such a huge quantity in the Indian market and even otherwise, they were hot dipped galvanized nuts and washers which are consumed by industrial consumers and cannot be sold in the open market. For production of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tect the shortage on variety basis and no inventory had been prepared. The sole statement of the Proprietor could not be a valid ground to impose the demand and penalty and the appeal of the Revenue was, accordingly, dismissed on 21.02.2014. 7. Counsel for the Revenue has laid much stress on the fact that it was a case of clandestine removal and it was virtually impossible for the Department to verify the true facts. 8. The said submission is without any merit. Specific defence had been taken by the manufacturer that no effort had been made to segregate the nuts and bolts into various sizes and to find the shortage by comparing the same with the recorded balance and there was huge stock of 91 lacs pieces of various sizes of nuts and bolts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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