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TMI Blog2017 (12) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... of availability of details relating to the transactions available on record. That led to the inference of evasion which could not be rebutted - this is a total proved case of material facts leading to clandestine removal of finished goods - demand upheld - appeal dismissed - decided against appellant. - E/86933/15 - A/90914/2017 - Dated:- 16-8-2017 - Shri D.N. Panda, Judicial Member Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate intention to cause such evasion, it has to suffer penalty which is equal to the amount of duty. 3. Repelling above contention of Revenue, appellant says that it is governed by the decision of the Tribunal in the case of AAR KAY Industries Vs. CCE - 2016 (344) ELT 1104 (Tri. Chan.) for grant of concession in penalty. But Revenue opposes such contention on the ground that Hon ble High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for recovery of duty and penalty equal to the amount of duty as well as interest. 6. In the present case, there are several reasons brought out by learned adjudicating authority as to unaccountal of finished goods resulting in clearance thereof without payment of duty. Burning loss was found to be abnormal; the input/output ratio was not established; the diameter of the tools and machineries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble High Court of Allahabad held that when no satisfactory explanation could be given to Revenue on the shortage of output, that case calls for levy of penalty. In the case of Alagappa Cements Pvt. Ltd. - 2010 (260) ELT 511 (Mad.) decided by the Hon'ble High Court of Madras it has been held that inability to show the recorded quantity of the goods to investigations leads to the reasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestigation for which that was unsustained. In that case, Tribunal noticed that there was not even any circumstantial evidence existed to prove discrepancy by Revenue to infer that there was to clandestine removal of the goods. But present case was total proved case of material facts leading to clandestine removal of finished goods. 11. In view of the peculiar facts and circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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