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TMI Blog2015 (12) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... cords the production at foundry level and cannot be considered as quantity manufactured and ready for dispatch as recorded in their RG-I register. There is no discrepancy in the reasoning of the ld. Commissioner(Appeals) in rejecting the allegation of clandestine removal of 34,174 pieces due to the difference in the figures in the insert Register and RG-1 Register(DSA) and consequently short payment of duty. Before this forum also the Revenue could not produce any substantial evidence to contradict the aforesaid finding of the Ld. Commissioner(Appeals). In these circumstances, I do not find merit in the appeal of the Revenue - Decided against Revenue. - Appeal No.EA-61/11 - ORDER NO.FO/A/75770/2015 - Dated:- 27-11-2015 - Dr. D.M. Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame were removed clandestinely without payment of duty. It is the contention of the Revenue that on a query from the respondent seeking their explanation about the said difference in the production figures as recorded in the insert register and the statutory RG-I register, it was explained that the difference was due to the level of production at which these registers were maintained. The argument of the assessee was that figures of inserts recorded in the insert register was at the foundry level and cannot be considered as the final figure of production of inserts and were in ready for dispatch condition. Further, in explaining the differences in production figure though their Director has stated that the rejected inserts were re-melte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation by the Revenue rests on the discrepancy in the production figures between the private register called as insert register and the statutory RG-1 register. Explaining the discrepancy as recorded by the ld.Commissioner(Appeals) in the impugned order, the Director of the respondent in his statement dated 23.10.2008 categorically stated that the private insert register is maintained at foundry level and it records the production at foundry level and cannot be considered as quantity manufactured and ready for dispatch as recorded in their RG-I register. The ld. Commissioner(Appeals) considering the evidences on record arrived at the following findings: 14. In their defence briefly, the Appellant have urged that the case has been m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is payable only on the condition of clearance of goods form the factory; that there is no cogent and corroborative evidence adduced to support and sustain the allegation of clandestine removal of their unaccounted production; that there has been improper and incorrect understanding of the production process and the nature of accounting prevalent here; that Insert Receiving Register being in the nature of private record the same cannot be considered and used against them whereas only the statutory records namely the RG-I Record can be taken into consideration in this matter; discharged, nor can be said to have been shifted upon the appellant; that the defectives, etc. which have been destroyed (re-melted) on account of quantity control r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble and particulars regarding amount of duty actually paid. Therefore, the latter Register maintained by the Appellant which is titled by them as RG-I Register which indicates that the required position of clearance would have to be considered as the D.S.A. record so prescribed, and accordingly, this record alone be considered and taken into account for dealing with the instant case. 6. Ongoing through the aforesaid observations , I do not find any discrepancy in the reasoning of the ld. Commissioner(Appeals) in rejecting the allegation of clandestine removal of 34,174 pieces due to the difference in the figures in the insert Register and RG-1 Register(DSA) and consequently short payment of duty. Before this forum also the Revenue c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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