9911796707
TMI Blog2016 (7) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... the scrutiny of records, the following discrepancies were found : (a) Appellants manufactured zine ingots weighing 126106.900 kgs. Valued at Rs. 92,19,526.50 and cleared the same without payment of duty of Rs. 14,75,127.00; (b) Appellants cleared the ingots weighing 32570.450 kgs. Involving excise duty of Rs. 3,90,845.20 without issuing any invoice an without payment of duty; and (c) Appellants wrongly availed Modvat Credit of Rs. 7,68,946.00. 3. A show cause notice was issued to the appellant and the matter was adjudicated and the demand of duty confirmed as proposed in the show cause notice. The said matter was taken up by this Tribunal and this Tribunal vide Final Order No. A/84-85/03-NB dated 28.1.2003 remanded the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter these goods were sold on payment of duty by the appellant. It is further submitted that the appellant is having three kin of furnace namely, Diesel Bhatti, Purja Bhatti and Gamti Bhatti. No testing was done in case of Purja Bhatti and Gamti Bhatti. It is his submission that while in the adjudication, the production process was considered on presumption that the goods entered in log register was final product. Therefore, the demand was confirmed. There is no corroborative evidence for clandestine removal of goods as no excess raw material or finished goods were found at the time of search. No incriminating document was found in the premises. Source of excess purchase of raw material, transportation or any opportunity of hearing to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase of raw material, transportation or any other evidence was not produced by the Revenue for alleging clandestine removal of the goods. Therefore, merely on the basis of log register the demand is not sustainable in the absence of fact that the goods entered in RG-1 register over and above the goods in log register. In fact it is not alleged by the Revenue that the entries made in the register are over and above the entries made in the RG-1 register. The Revenue has not been able to provide the evidence as to where the goods entered in the RG-1 register one also entered in log register, therefore, the demand confirmed on the basis of log register is not sustainable. It was also submitted by the learned Counsel that it is alleged that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated on account of job work was duly entered in books of accounts and balance sheet of the appellant company. Therefore, the allegation of clandestine removal is not sustainable. He further submitted that the revenue is heavily relied on the statement of Shri Sundar Lal which is country to the fact as the principal supplier of inputs has given statement that the appellant is engaged in the job work, therefore, the statement of Shri Sundar Lal is obtained under pressure and the same cannot be relied upon. 7. On the other hand, learned AR reiterated the findings of the impugned order. 8. Heard both sides and considered the submissions. 9. In this case, the demand has been confirmed against the appellant on two grounds: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants have cleared the goods without payment of duty, the allegation is merely on the basis of assumption and presumption. As no positive evidence has been brought by the revenue to support its allegation that the goods cleared clandestinely without payment of duty is not sustainable. Therefore, the demand Rs. 14,75,127/- confirmed against the appellant on the basis of log sheets is set aside. 11. A demand of Rs. 3,90,845/- has been confirmed against the appellant on the basis of outward gate register. As some of the entries in outward gate register, no invoice has been mentioned. I find that it is fact on record that the appellant is engaged in the activity of job work and one of the supplier of raw material admitted bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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