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2011 (4) TMI 893 - AT - Central ExciseImproper maintenance of accounts - shortage of 64 MT of soda ash - Held that:- It is not being disputed that there were production during the period form 1.6.2006 to 17.6.2006 and the raw material register was found filled upto 31.5.2006. The Commissioner (Appeals) has held that it was merely a case of improper accounting and sustained nominal penalty. Thus no valid reason to interfere with the factual finding of the Commissioner (Appeals), which is based on interpretation of statutory records in preference to the statement of authorized signatory - appeal of assessee rejected.
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