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TMI Blog2018 (8) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... d during the course of manufacture of the said goods, 'molten slag' emerges as a by-product. From the said molten slag, 'granulated slag' is manufactured by them which is classified under Chapter Sub Heading 26180000 of CETA, 1985 and cleared on payment of duty. The ld. Advocate appearing on behalf of the appellants, submitted that in their operational statistical report, for the Financial years 2004-05 to 2007-08 the total clearance of 'granulated slag' was shown as 9,33,117.00 MT, whereas in the relevant ER-1 Returns, the quantity cleared was shown as 2,41,802.868 MTs. The Revenue issued show-cause notice alleging that the difference in quantity between the said Report and the ER-1 Returns, were clearances without payment of duty. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authentic records for all purposes. Hence, the said Statistical Report has been rightly chosen as the basis for demand. However, he conceded that there is no other evidence of removal of the granulated slag on the record. 4. Heard both sides and perused the appeal records. 5. We find that the duty has been demanded by the Revenue on the sole ground of difference between the quantity of the granulated slag shown in their Annual Operational Statistical Report and the quantity shown in the monthly ER-I Return, filed by the appellantassessee during the period from July, 2004 to March, 2008. There is no other evidence of removal of goods from the factory, except the difference in the said two statements. The appellant placed reliance on the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record nor an authorized document and was merely being prepared to ascertain the quantity of molten slag sold to ACC, DCSL for management information and accounting purpose and reliance cannot be placed by the Department on the said document to hold that granulated slag has been cleared without payment of duty. 8. The Appellant submits that during the relevant period, the Appellant had one granulation plant which was called old plant and one plant was set up by ACC, DCSL, which the factory of the Appellant called the new plant on material records. The granulated slag emerging from both these plants were cleared on payment of duty. 9. Reliance is placed on the following case laws wherein it has been held that demand cannot be confirmed bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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