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TMI Blog2017 (3) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... support allegation that the stock of 347.600MT of sponge iron has not been accounted and cleared clandestinely in the absence of any corroborative evidences - The demand raised on this count cannot be sustained. Appeal dismissed - decided against Revenue. - E/3690/2010-EX[SM] - Final Order No. 51903/2017-Ex[SM] - Dated:- 25-1-2017 - Shri V. Padmanabhan, Member (Technical) Sh. R.K. Mishra, AR for the Appellant Sh. Somesh Arora, DR for the Respondent ORDER The present appeal filed by Revenue is directed against the Order-in-Appeal dated 18.08.2010 passed by the Commissioner (Appeals), Raipur. The respondent is a manufacturer of sponge iron. During the course of visit of the officers to the respondent factory on 08.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for the respondent. 4. Ld. DR submitted that the shortage in the finished product was made out on the basis of estimation of the quantity with the concurrence of the representative of the respondent and hence it cannot be argued later that it was not done correctly. Further, the loose sheets of paper were recovered from parts of the factory itself and hence cannot be ignored. Accordingly, he submitted that the impugned order be set aside and Order-in-Original re-instated. 5. The Ld. Advocate for the respondent submits that the finished product, namely Sponge iron, is stored in huge silos containing 10 s of thousands of tonnes of finished product. Estimating such huge stock of finished products by the technique of eye estimation or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. 8. It has been alleged that there has been an unaccounted production and clearance of 347.60 MT. Revenue has arrived at this figure on the basis of a few loose sheets recovered from the laboratory incharge. This piece of evidence has been seriously assailed by the respondent. I find that demand has been raised only on the basis of these loose sheets. The authencity of these documents has not been established. It has further been argued that Shri Shakeel Ahmed, the lab incharge, is not the owner of these documents. In any case, I find that Revenue has not bothered to carry out any further investigations to support allegation that the stock of 347.600MT of sponge iron has not been accounted and cleared clandestinely in the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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