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TMI Blog2017 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... goods only on the basis of audit conducted in their premises alleging that the burning loss claiming by the appellant is more than 2% i.e. 5.3%, 5.58 %, 5.49% respectively, which is less than 6-7% has clarified by the Ld. Chief Commissioner, Chandigarh vide letter dated 13.12.2011 and no other tangible evidence has been produced on record for clandestine removal of goods - reliance placed in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of audit in the premises of M/s Chopra Steel Strips M/s Jai Sidh Yogi Steel Rolling Mills, Khanna, it was found that they were claiming burning loss on 5.3% to 5.49% for their final products. The show cause notices were issued on the premises that burning loss should not be more than 2%, therefore, it was alleged that in the guise of showing the excess burning loss, the appellants ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is less than 2% and the appellants are engaged in the activity of clandestine removal of goods, therefore, the impugned order is required to be set aside in the light of the decision of this Tribunal in the case of Amar Ispat Udyog vide Final Order No. A/50576-50577/2015 SMB dated 23.02.2015, M/s Om steel Rolling Mills reported in 2015 (322) ELT 723 (Tri. Del.) and Taloja Forging Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of higher percentage of burning loss (in excess of 2%) without any tangible, cogent affirmative evidence. However, if any rolling mill is showing abnormally higher percentage of burning loss, this information should be used for in depth study and detailed investigations for collecting positive, tangible cogent evidences. 7. Admittedly, in the case in hand, the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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