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TMI Blog2021 (7) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ed/remanufactured. Apparently and admittedly, there is no evidence on record to support/corroborate the said explanation. Admittedly, the appellant was not maintaining any record of such defective M.S. ingots the noticed shortage which has otherwise not been denied to be a huge quantity shortage i.e. 292.560 MT ingots were found short out of 474.900 MT. It was mandatory for the appellant to maintain the requisite record. Rule 10 of Central Excise Rules, 2002 makes it mandate upon each assessee to maintain proper records that too on daily basis, in a legible manner indicating the particulars regarding description of the goods produced or manufactured, opening balance, quantity produced or manufactured, quantity removed, inventory of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M - Final Order No. 51552/2021 - Dated:- 15-4-2021 - MS. RACHNA GUPTA, MEMBER (JUDICIAL) Shri B.L. Yadav, Consultant for the appellant Shri Y. Singh, Authorised Representative for the respondent ORDER Present is an appeal vide which the Order-in-Appeal No. 488/2018 dated 22.11.2018 has been assailed. The appellant herein is engaged in the manufacture of MS ingots. Department got an information about appellant who have been indulged in evasion of Central Excise duty by way of suppression of production and clearing the same clandestinely without payment of duty and without issue of any invoices. In furtherance thereof officers of Preventive Branch of Central Excise division, Bhiwadi visited the factory premises of appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. It is submitted that the shortage as noticed was only for three to four days and was due to the reason that these used to be certain defective ingots which need to be remanufactured as fresh finished products. The explanation was well given by the Director of the appellant Shri Navnitya Prakash Goyal whose statement was recorded during the investigation itself on 10 March, 2014. It is submitted that the said explanation has not been considered by the adjudicating authorities below. Learned Counsel further impressed upon that the loose parchies cannot be the admissible evidence to hold appellant guilty. The department has failed to produce any positive evidence for proving the allegations as levelled in the show cause notice. Absence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s nothing for the department to prove the allegation any further. With respect to the clandestine removal based upon the loose parchies, it is submitted that the recovery of those parchies is also not been denied except that Shri Santosh, Lab Assistant was mentioned to have the sufficient explanation for the same but said Santosh has never been produced by the appellant. Accordingly, there is no infirmity in the order under challenge when adverse inference has been drawn against the appellant. Appeal is accordingly, prayed to be dismissed. 6. After hearing the parties and perusing the record, I observe and hold as follows that the demand has been confirmed on two counts: (1) Shortage of 182.340 MT of M.S. ingots was noticed at the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns for issuing show cause notice to the appellant and the confirmation of proposal therein by the adjudicating authority below. Admissions are the best evidence and need no further proof as is the established principle of Indian Evidence Act in Section 58 thereof. Hence the argument of the appellant that the department has not produced any evidence is not sustainable in the eyes of the admission of the appellant s Director for the noticed shortage and for simultaneous non compliance of Rule 10 thereof. 8. Coming to the alleged clandestine removal thereof no doubt the allegation have been confirmed based upon the loose parchies as were recovered from the lab of the appellant s premises the person namely Shri Jha in whose presence the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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