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TMI Blog2018 (10) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... d to have been made in addition to the stock moved through Rail - the credit entry made in the RG-1 on 26/07/2006 for an additional 2400 MT and subsequent debit can at best raise a suspicion. Demand not justified - appeal allowed - decided in favor of appellant. - E/388/2010 - FO/76679/2018 - Dated:- 26-9-2018 - Shri P. K. Choudhary, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) For the Appellant (s) : Shri K. k. Acharya, Adv. For the Revenue : Shri H. S. Abedin A. C. (A. R.) ORDER PER SHRI V. PADMANABHAN The present appeal is against the Order-in-Original No. CCE/BBSR-1/09/2010 dated 26/02/2010. The appellant is a 100% Export Oriented Undertaking and a manufacturer of Pig Iron falling under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of 2400 MT of Pig Iron. The department scrutinized the records including the Railway records pertaining to the transaction and formed an opinion that:- (i) 2400 MT of Pig Iron was transported from Paradip Port to the Dankuni Railway Station, West Bengal. (ii) Further, a stock of 2400 MT of Pig Iron was entered by the appellant into their RG-1 Stock records and cleared from the factory by issue of two invoices dated 10/08/2006. (iii) Central Excise Duty pertaining to only one consignment of 2400 MT was paid by the appellant, even though it appeared that the two consignments of 2400 MT each were cleared by the appellant. 3. In line with the above Show Cause Notice dated 06/09/2007 issued by Revenue and after the due process of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought on record by Revenue that the consignee has received total 4800 MT. of pig iron. He also submitted that the appellant did not have an additional stock of 2400 MT and the clearance of such a huge consignment would require at least 100-200 trucks for which no evidence has been brought on record by Revenue. He submitted that the duty demand was totally unjustified and may be set aside. 6. The Ld. DR fully justified the impugned order. He brought to our notice the findings of the Adjudicating Authority in Para 5.5-5.7. The Adjudicating Authority has highlighted the fact that the quantity of 2400 MT lying at Paradip Port was never transported back to the factory at Jajpur and hence, he has concluded that 2400 MT Pig Iron for which C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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