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TMI Blog2016 (11) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order Nos. A/71197-71199/2016-SM(BR) - Dated:- 18-11-2016 - Shri Anil G. Shakkarwar, Member (T) Shri Bipin Garg and Ms. Stuti Saggi, Advocates, for the Appellant. Shri Harish J., Dy. Commr. (AR), for the Respondent. ORDER The above three appellants were issued with common show cause notice, therefore the appeals are taken together for decision. 2. The appellants were issued with a show cause notice C. No. VI(MP)Dem(12)Adj-147/07, dated 7-2-2008. The allegations in the said show cause notice were that the finished goods namely M.S. Angles, M.S. Bars, TMT Bars and M.S. Missrolls were proposed to be confiscated under Rule 25 of the Central Excise Rules, 2002. There was also a proposal to demand Central Excise duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of weight of excess quantity and shortage quantity alleged in the show cause notice was on the basis of calculation and it cannot be relied upon as substantive evidence to make an allegation. They further contended that the weighment of stock was done by method of calculation. The appellants submitted before the Original Authority that they themselves weigh the entire stock as well as raw material on 18th and 19th August, 2007 and found them according to recorded balance and accordingly they filed representation to the Commissioner, Central Excise on 20th August, 2007. They further submitted that the confiscation of the goods cannot be based on evidence which are not sound. The Original Authority did not appreciate the submission before hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prem Chandra Sinha in his voluntary statement dated 17-8-2007............ He has further taken me through the statement dated 17-8-2007 recorded by Shri Prem Chandra Sinha before the Superintendent, Central Excise under Section 14 of the Central Excise Act, 1944. He has shown me that in reply to Question 4 in the copy of the statement which is available at page 127 of the appeal paper book the words in the statement initially were estimated physical verification from which word estimated is struck off. On next page of statement at four places estimated physical verification is manipulated to physical verification by sticking off of word estimated . He has urged that initially it was stated that as estimated physical verificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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