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TMI Blog2017 (9) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds to be penalized - appeal dismissed - decided against appellant. - E/646/2006 - A/31306/2017 - Dated:- 30-8-2017 - Mr. M.V. Ravindran., Member (Judicial) Sh. G. Prabhakara Sastry, Advocate, for the Appellant. Ms. Siva Naga Kumari, Commissioner (AR), for the Respondent. ORDER [Order per: M.V. Ravindran.] This appeal is directed against Order-in-Appeal No.69/2006(V-I) CE dated 16.02.2006. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appellants have alleged to have suppressed and manipulated the information in respect of purchase of raw materials and manufacture of finished goods and failed to account for the same in the statutory records; with an intent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The allegation of clandestine removal can be established only by showing at least a few instances of sale of goods without reflecting them in books of accounts and this exercise was not even attempted by the department. Thus, the benefit of doubt, if nay will have to be given to the appellants particularly in the light of the fact that there is no evidence on record showing clearance of goods without making entries in the books of accounts to the tune of about 2000 MTS as alleged in present proceedings. 8. Even the value of clearances and the basis for determining the amount of ₹ 1,37,059/- was not explained in the orders and as such, the order is incomplete, defective and as such, not sustainable. On this ground alone, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant period. Further they have contented that if is a well settled preposition of Law that clandestine production or removal cannot be presumed merely by statements recorded under duress or coercion and the records should substantiate such an offense beyond reasonable doubt. None of these ingredients are satisfied in the present case as such, the demand now made may be set aside. 8. The appellants have further contended that the rejected material was not entered in the form-III register which would only substantiate their claim that the register was maintained for the limited purpose of ISI certification and it could not be taken as the basis for determination of the actual quantity of raw-material received. Similarly, the day o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pported by available documentary and other evidences. They have not accounted for excess quantities of 156-130 MTS of clinker and 841.70 MTS of slag which they have received as per verified records of major suppliers. I find that the Adjudication Authority has rightly placed reliance upon the statement dated 18.09.1998 of Shri D. Raghava Raju, the Managing Director of the appellants' company, in holding that the calculated production exceeded the figures shown in the RG-1 register. There was unexplained discrepancy in Form-3 register as well stock book register. It has been argued that even if it is assumed that Form-3 register was maintained for ISI Certification only, the excess quantity could not be created out of nothing. The produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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