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TMI Blog2024 (3) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ilatometer Register. HELD THAT:- The Department has not adduced any evidence in support of their claims. The Department has relied on the theoretical calculation of production and multiplying such assumed standard with no. of batches so appearing in the FDADR Register furthermore relying on some chits apparently indicating proportion of raw material to be used for production process and drawn inference that the Appellants are removing goods in a clandestine manner. Clandestine removal of goods is a serious allegation and the reliance of Department on such incorporeal data to support their claim is perverse. Furthermore, no evidence has been brought on record to show any excess procurement of raw material for the alleged differential product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orative documentary evidence pertaining to non - utilization of imported Zir Flour - HELD THAT:- There is no dispute as regards import of material for which credit was taken, took place and goods reached the job worker at their premises for which transportation charges were paid, bills were raised by the job workers post which goods were received by the Appellant at their premises. It is observed that it is apparent on record that the Cenvat Credit availed by the Appellant was post such receipt from the job worker. There is no material on record to show that the goods were not utilized as inputs therefore there is no wrongful availment of Cenvat Credit when the records of the Appellant reflect due compliance towards all requirements as pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel appearing on behalf of the Appellants submits that the demand confirmed by the Department is an extrapolated figure based on the calculation of production by taking the standard production per batch and simply that by the number of batches appearing in the Finished product analysis Dilatometer Register. He submits that the Department has alleged clandestine removal of goods with no corroboration of tangible evidence and has taken an assumptive preponderance of evidence towards such clearance. He submits that the Department has assumed the average production batch as standard production which is of 4000 kg whereas submissions have been made by the Appellant to clarify that the said figure of 4000 kg is an average batch production that is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C) Commissioner v. Ambika Chemicals 2003 (153) ELT A298 (SC) Hingora Industries v. Commissioner or C. Ex. Daman 2015 (0325) ELT 0116 Suzuki Synthetics v. Commissioner of C. Ex. 2015 (318) ELT 0487 Mekala Raja Plywoods v. Commissioner of C. Ex. 2014 (308) ELT 0090 Commissioner of Central Excise v. Salva Chemicals 2014 (299) ELT 0065 Vishwa Traders v. Commissioner of Central Excise 2012 (278) ELT 0362 Andhra Cements v. Commissioner of Central Excise 2005 (191) ELT 1046 Rajasthan Petro Synthetics v. Commissioner of Central Excise 2003 (160) ELT 297. 03. Shri A.K. Samota, Learned Superintendent (AR) appearing on behalf of Revenue reiterates the findings on the impugned order. 04. We have carefully heard both the sides and perused the records. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estine removal of the goods will not stand established when based on the entries made by the assessee s employee in a diary or on the basis of third party s record in the absence of any corroborative evidence. Similar stance has been taken by this Tribunal in the case of M/s. Ambica Organics v Commissioner of Central Excise and Customs 2016 (334) ELT 0097 wherein it was held that statements relied on to establish clandestine removal of goods should hold evidentiary value and with no adequate material available on record, clandestine removal of goods cannot be established. The Tribunal had also referred to the decision in Oudh Sugar Mills Ltd. v. Union of India, 1978 (2) E.L.T. (J172) wherein the Apex Court has observed that no show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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