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TMI Blog2017 (10) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... on made in the SCN that there was clandestine removal of the differential quantum of sponge iron - appeal allowed - decided in favor of appellant. - E/411/2010-SM - Final Order No. 21141 / 2017 - Dated:- 24-7-2017 - Shri M. V. Ravindran, Judicial Member Ms. Neetu James, Advocate V. Lakshmikumaran V. Sridharan For the Appellant Dr. J. Harish, Deputy Commissioner(AR) For the Respondent ORDER Per : M. V. Ravindran This appeal is directed against Order-in-Appeal No. 377-2009 dated 03/12/2009. 2. Heard both sides and perused records. 3. On perusal of records, it transpires that the issue involved in this case is regarding the shortage of finished goods noticed by the lower authorities at the time of visit to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the factory premises clandestinely; on the other hand the assessee has produced the evidence that the entire 317.625 MTs of sponge iron was cleared on payment of duty under various invoices and in support of which she draws my attention to the RG1 register which is annexed at page no. 78 and 79 of the paper book. It is her submission that in the absence of any evidence to show that there was clandestine removal, the demand needs to be set aside. 5. Learned AR submits that one of the responsible officers of the appellant Shri Miten Patel has categorically stated that there was a shortage of 317.625 MTs of sponge iron when compared with recorded book balance and has also confessed that the same was removed without payment of duty wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t contested by the Revenue which is very clear from the RG1 register and the entries made thereunder, which indicate clearances of iron ore on payment of duty. I find that the adjudicating authority was correct in dismissing the allegation made in the show-cause notice that there was clandestine removal of the differential quantum of sponge iron. It is to be noted that there is nothing on record to show that the appellant had received unaccounted money or appellant had received unaccounted raw materials, appellant has consumed unaccounted electricity or any other document to show that the goods were cleared clandestinely from the factory premises. I find that the adjudicating authority was correct in recording the following findings while d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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