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TMI Blog2018 (2) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in favor of appellant. - E/11614/2016 - A/13666/2017 - Dated:- 14-11-2017 - Mr. Ashok Jindal, Member (Judicial) For Appellant (s): Shri N. K. Tiwari, Consultant For Respondent (s): Shri K. J. Kinariwala, AR ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein the duty has been demanded alleging that the appellant has cleared goods, namely, Sulpo Para Ninyl Sulphone (SPVS), therefore, liable for pay duty. 2. The brief facts of the case are that the search was conducted in the factory premises of the appellant on 03.06.2014 wherein shortage of raw materials and shortage in the stock of Sulpo Para Ninyl Sulphone (SPVS) was found in physical stock taking compared wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hortage of finished goods. Moreover, admitted the same and paid duty itself. In that circumstances, what is admitted by the appellant is not required to prove by the revenue. Therefore, the appeal filed by the appellant has no merit. 5. Heard the parties and considered the submissions. 6. On going through the show cause notice at paragraph 6, 7 and 8 of the same which are extracted herein below:- 06. The officers in search, in the presence of panchas, asked Shri Pandya and Shri Ramesh Patel to give the details of finished goods of their own on which they informed that the stock is nil and no batch is under process for unit-I. Shri Pandya further informed that they are also doing job work of one of their group companies. Shri Pan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulphonation vessel at first floor 08 6/6 03.06.2014 1600 Lying in sulphonation vessel at first floor 7. Shri Pandya further informed in the presence of panchas that as per job work stock register, the quantity of SPVS of previous batches in the stock is 32500 kgs only and the quantity of SPVS obtained from the batch No.37/5, 38/5, 1/6 and 2/6 is 4500 Kgs, 4500 kgs., and 2100 kgs respectively total 15550 kgs is lying on the floor and not accounted for in the job work register. Thus, as per the relevant stock register the total quantity of SPVS available is 39050 kgs. The stock of SPVs goods lying in the factory premises is ascertained in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtage of 8,300 Kgs of SPVS of finished goods, but how this calculation of shortage has been arrived at, had not been explained by the Ld. AR to ascertain the quantity. From the show cause notice, he could not ascertain the quantity of shortage alleged in the show cause notice of 8,300 Kgs. Moreover, no investigation was conducted at the end of the receiver of the said alleged clandestine removal of goods. In that circumstances, charge of clandestine removal of goods is not sustainable against the appellant. Therefore, the demand confirmed against the appellant is not sustainable. 8. With these observations, I do not find any merit in the impugned order, the same is set-aside. 9. In result, the appeal is allowed. (Dictated Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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