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TMI Blog2018 (2) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... om 05.04.2011 to 16.11.2011. The quantity mentioned in the RG-I Register was compared so as to arrive at the clearance of 44614 boxes being the difference between the recorded figure in RG-I register and the optimum production of 6500 boxes per day - The other evidence that was relied upon in the notice is the statement of Shri Javed Suleman Chania, who alleged to have purchased the ceramic tiles from the appellant manufactured and cleared without payment of duty. The said statement could not stand to the scrutiny of cross examination. In absence of other corroborative evidences solely on the basis of the director’s statement of production capacity, the allegation of clandestine removal based on theoretical calculation cannot be sustaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant company and personal penalty was also imposed on the director of the company. Aggrieved by the said order, they filed appeals before the Ld. Commissioner (Appeals), who inturn, rejected their appeals. Hence, the present appeals. 3. Ld. Advocate Shri Amal Paresh Dave for the appellant submits that on the basis of theoretical calculation of manufacture and clearance of 44,614 boxes being the differential quantity, recorded in RG-I Register and informed by the director, the demand has been confirmed against the appellant. It is contention that there is no other evidence, whereby it could be shown that the appellant had manufactured and cleared the said quantity of 44,614 boxes of Ceramic Tiles during the period 05.04.2011 to 16.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is: whether the appellant had clandestinely manufactured and cleared 44614 boxes of ceramic tiles involving a total duty of ₹ 4,54,929/-. Undisputedly, the allegation of removal of 44614 boxes of ceramic tiles during the period from 05.04.2011 to 16.11.2011, arrived at on the basis of information furnished by the director on the production capacity of the Tiles per day as 6500 boxes. The total quantity of ceramic tiles @ 6500 boxes per day was multiplied to the number of days, to arrive at the total production, during the said period from 05.04.2011 to 16.11.2011. The quantity mentioned in the RG-I Register was compared so as to arrive at the clearance of 44614 boxes being the difference between the recorded figure in RG-I register ..... X X X X Extracts X X X X X X X X Extracts X X X X
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