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2014 (5) TMI 1013 - AT - Central ExciseDuty demand - Shortage in stock - Assessee contends that since new ERP based Navision Software was installed for making entries, he was not aware of the discrepancy - Held that:- It is seen that the appellant had recently started using ERP Based Navision Software. The main Server of the same was located in the head Office at 54/38, Nayaganj, Kanpur. The main feature of this Software is that it is to be connected through Broadband Network and subsequently the entries in the records were then made at the Unnao Unit at the end of the day. But sometimes, due to problem in services of BSNL connectivity to the Server was not available and it resulted into delay in feeding entries/data in the Computer. That at the time when inspection was conducted by the Department, due to server problem, the broadband could not be connected to the main server and hence the days entry could not be updated in the system of the applicant. - appellant representative has accepted the shortages only but nowhere accepted the fact of removal of the same. On the other hand, there is plausible explanation of the same. As such, I find no reasons to the upheld the confirmed demand against them - Decided in favour assessee.
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