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2017 (3) TMI 1082 - CESTAT ALLAHABADShortage of stock - 75 pairs of domestic leather sandals - the officers compared the figures given in the sandal stock report with the recorded balance of RG-1 (RUD No.5) and asked the appellant why the quantity shown in RG-1 on 28.05.2005 as 11490, on 04.06.2005 as 9252, on 08.06.2005 as 9570 and on 13.06.2005 as 9386 as the closing balance of RG-1 was not tallying with the Sandal stock report - Held that: - the stock records found in the four slips of different dates at the time of inspection also include incomplete and/or projected production of the appellant - the appellant’s industry is doing the work in the nature of job work for one particular buyer (Mirza Tanners). Under the agreement with the sole buyer, they manufactured the goods under the brand name ‘Red Tape’, that belongs to the buyer, and they cannot normally clear the goods to anybody else for home consumption without the purchase order and/or directions of the buyers subject to pre-delivery inspection. Even the goods rejected by the buyer have either to be dismantled or retained and the same have to be cleared as per directions and discretion of the buyers namely Mirza Tanners - Further, no instance of any excess stock of raw material have been found nor any instance of any goods cleared without proper documents and/or without payment of duty have been detected - appeal allowed - decided in favor of appellant.
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