9911796707
TMI Blog2017 (6) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... on received regarding possible unaccounted production and clearance of excisable goods by the main appellant, the officers of Directorate General of Central Excise Intelligence, New Delhi conducted certain verification in the premises of the appellant on 21/09/2005. Stock taking of raw material and finished goods were conducted Indian currency of Rs. 23.15 lakhs is also seized on the reasonable belief that same is sale proceeds of unaccounted clearance of finished goods. 2. On completion of investigation, proceedings were initiated against the appellants for demanding central excise duty of Rs. 14,71,692/- ,towards unaccounted clearance of excisable goods. The case was adjudicated by the Original Authority who confirmed duty demand of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 20/09/2005 and on 21/09/2005, the appellants were supposed to have issued 13.596 and 13.852 metric tonnes of copper scrap for the manufacture of copper wire bars. These issues were supposed to have resulted in the manufacture of 12.916 metric tonnes and 13.158 metric tonnes of refined copper wire bars on these two days. The Ld. Counsel strongly contested the recordings in the chart. He submitted that the whole chart is prepared based on certain presumptive backward calculation with no reference to the facts. The admitted capacity of the main appellant is around 4 metric tonnes of refined copper wire bars per heat which may be covering a period of 7-8 hours. Physically, it is not possible for them to manufacture 13 metric tonnes of refine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant. As such, one of the main basis on which the present demand was sustained has been held to be unsustainable. 7. Another important aspect relied upon by the Revenue is the production of excisable goods, refined copper wire bars on 20th and 21st September, 2005. I find, admittedly, the appellants had capacity of making around 4 metric tonnes of the finished goods per heat. At the time of visit of officers, the ingots were available in the various moulds in the factory. I find that the impugned order did not discuss at tall, about the physical possibility of the main appellant manufacturing 13 metric tonnes of refined copper wire bar per day for two consecutive days. The appellants strongly content that the said production pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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