2015 (10) TMI 1914

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..... dent. ORDER After hearing both sides, I find that the appellant is engaged in the manufacture of MS angles, Channels and girders etc. As their factory was visited on 18-1-2007 who conducted various checks and verifications, as a result minor shortages were detected in the quantum of MS scrap, CTD bars as also MS ingots which is raw material. The total duty involved in the shortages was to the tu .....

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..... after going through the impugned orders, I find that entire case of the Revenue is based upon the alleged shortages detected at the time of their visit. Even if the Revenue's contention that there was proper physical verification as against the appellants claim to the contrary, is accepted even then, I find that shortages in MS scrap is around 4.848 MT as against stock of 227.900 MT and short .....

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..... of 48 MT as against recorded balance of 476 MT. There is virtually no evidence to reflect that the appellant did not enter their goods on their statutory records with any mala fide intention. Similarly, shortage of scrap would not call for any confirmation of demand against them. As such, I find no justification for confirmation of the same. 5. In view of the foregoing, the impugned order is .....

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