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TMI Blog2018 (9) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Rajiv Tuli (Adv) for Appellant Shri Mohd Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri Rajiv Tuli (Adv) for the appellant and Shri Mohd Altaf (A.R.) for the Revenue, we find that the appellant is engaged in the manufacture of M.S. Ingots and Runner and Riser falling under Chapter 72 of the Central Excise T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order passed by the Commissioner wherein he confirmed demand of duty to the extent of Rs. 52,45,515/- along with confirmation of interest and imposition of penalty of identical amount on the manufacturing unit. In addition penalty of Rs. 7,00,000/- was imposed on Shri Pawan Garg, Director of the unit in terms of Rule 26 of the Central Excise Rules, 2002. 4. After carefully considering th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorised representatives have accepted the shortages at the time of stock taking and the different submissions made by the appellants in their statements are not supported by any Documents/Registers maintained by them. Without going into the details of the reasons for the said shortages, we note that the entire case of the Revenue is based upon the shortages detected at the time of their visit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished products. For the same reasons, as discussed in the precedent paragraph, the said confirmation of demand which is solely based upon the shortages, without there being any independent evidences, has to be set aside. 6. Further, demand of Rs. 3,32,731/- stands confirmed on the ground that the appellants have removed 102.950 MT of MS Ingots twice by using the same sale invoices No.75, 76 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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