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TMI Blog2018 (10) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal have again referred to the evidences collected by them during the course of investigations and have not advanced any arguments on the detailed chart prepared by the Commissioner vide which he has compared the 116 entries with the RG-1 entries and have concluded that the same stand mentioned in the statutory records and were cleared on payment of duty. In the absence of any rebuttal to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 72 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise officers on 30.09.2009, who conducted various checks and verification. As a result certain shortages of the finished goods as also the raw materials were detected, for which a separate show cause notice was issued and which are not the subject matter of the present proceedings. 4. During the course of vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out and statements of various persons were recorded. Based upon the outcome of investigations proceedings were initiated against the appellant by way of issuance of a show cause notice dated 17.07.2014 alleging that the appellants have cleared 2,972.900 MT of MS insgots, without payment of duty and in a clandestine manner, involving duty of ₹ 50,62,969.00. Accordingly show cause notice propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated the proceedings. 7. Revenue in their memo of appeal have again referred to the evidences collected by them during the course of investigations and have not advanced any arguments on the detailed chart prepared by the Commissioner vide which he has compared the 116 entries with the RG-1 entries and have concluded that the same stand mentioned in the statutory records and were cleared on paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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