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TMI Blog2018 (3) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... ns made by the appellant in those statements were not considered by the authorities below - the Department has not produced any other tangible evidence to show that the higher percentage of scrap of 11.46% were removed by the appellant in clandestine manner. Since, the onus lies with the Department to prove clandestine activities of the appellant has not been satisfactorily discharged in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of audit, the officers verified the records/documents for the period 2006-07 and 2007-08. It was observed that during the year 2006-07, the appellant had generated the scrap of iron, weighing 251869 Kgs out of 819289 Kgs. of input iron sheets, which works out to be 30.74 %, as reflected in the balance sheet. Further, while scrutinizing the report, it was also observed by the Officers th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the original authority. 3. The ld. Advocate appearing for the appellant submits that the higher percentage of scrap was generated due to various reasons namely, bigger size of the raw-material, substandard quality of raw-material procured by the appellant, skill of labour etc. He further submits that since the Department has not produced any plausible evidence, showing clandestine removal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment has recorded statement of Shri Vipin Mittal, the Director of the Company on 11.04.2011 and sub-sequently on 03.08.2011. In those statements, the appellant has stated that the raw material procured was substandard in quality and therefore, in comparison to the subsequent period of 2007-08, the generation of scrap during the year 2006-07 was more. However, I find that the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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