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TMI Blog2016 (8) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... out from the furnace. It is apparent that the contention of the appellants has no merit. - Appeal dismissed. - Decided against the assessee. - Appeal No. E/1628 & 1629/11 - A88933-88934/16/SMB - Dated:- 29-7-2016 - Shri Raju, Member ( Technical ) Shri Roshil Nichani, Advocate for the Appellant Shri Sanjay Hasija, Supdt. (AR) for the Respondent ORDER Per Raju The appellants, M/s Shri Dudheshwarnath Steels Pvt. Ltd., were issued a show-cause notice demanding duty on the excess in the physical stock noticed as compared to that recorded in the RG-1 register. 2. Learned Counsel for the appellant argued that they are not doing the physical weighment of each MS Ingots manufactured and the weight is recorded on estimati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easily make out difference between 17.870 and 69 MTs of stock. Such a difference cannot arise just because of the processing loss as claimed by the appellants. Moreover, it is not logical that the appellants would weigh the raw material while charging the furnace but no weigh the finished goods which come out from the furnace. It is apparent that the contention of the appellants has no merit. The decision of the Tribunal in the case of Surya Ferrous Alloys Pvt. Ltd. cited by the appellant is not relevant as in that case the facts were different. While learned Counsel has cited the decision of the Tribunal in the case of Bhillai Conductors, the learned AR has cited the decision of the Tribunal in the case of Jindal Drugs (supra) and Nissan C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of this, I am of the considered view that the finished goods viz. copper tubes weighing 1567.256 kgs. are liable for confiscation and redemption fine as imposed by ld. Member (Technical) is correct and I agree to that extent. 4.1 I also find that the Hon'ble High Court of Jharkhand at Ranchi in the case of Dayal Alloy Steel Castings 2014 (305) ELT 12 (Jhar) has observed as follows: - 16. Sub-clauses (a), (b), (d) in Rule 173Q are independent provisions. Expression used as a conjunction, or indicating that each of the clauses is independent and violation of each of the sub-clauses attracts confiscation and penalty. Sub-clause (b) mandates that goods shall be liable to confiscation if any manufacturer does not account ..... X X X X Extracts X X X X X X X X Extracts X X X X
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