9911796707
TMI Blog2015 (10) TMI 1789X X X X Extracts X X X X X X X X Extracts X X X X ..... nor is there any finding of the adjudicating authority that the presumptuous calculation of the shortage of H.R. sheets, was removed from the factory premises of the appellant or there was clandestine manufacture and removal of finished goods i.e. gas cylinders. In our considered view, in the absence of any contrary evidence, confirmation of demand on presumptions and assumptions is incorrect and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regarding of demand of differential Cenvat credit which was found to be wrongly availed by the respondent. The said demand has been worked out on the ground of shortage of raw material like H.R. sheets. 5. Ld. D.R. brings to our notice that the first appellate authority has erred in dropping the demand confirmed by the adjudicating authority as the Revenue has worked out the shortage based up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 8. I find that alleged shortage detected was not on the basis of physical verification of the raw material with recorded balance. It is also not on the basis of any other positive evidence, which proved the clandestine removal of the said raw material. It was on the basis of average input/output ratio, the weight of cylinder and other accessories were taken on average basis, and calculatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sustain the charge. Non-intimation about use of raw material is procedural deficiency, but as long as it is not proved beyond doubt that the same was not utilized in manufacture of goods, on which credit is not available the order for reversal of credit cannot be justified. 9. The fact that certain raw material i.e. H.R. sheets was utilized in the manufacture of capital goods, was deposed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings we find that there is no allegation nor is there any finding of the adjudicating authority that the presumptuous calculation of the shortage of H.R. sheets, was removed from the factory premises of the appellant or there was clandestine manufacture and removal of finished goods i.e. gas cylinders. In our considered view, in the absence of any contrary evidence, confirmation of demand on p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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