TMI Blog2014 (5) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 entrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly represented by Shri Mahant Waraich learned Advocate and Shri R.K. Mishra learned DR. I find that the appellant is engaged in the manufacture of Adhesive and Resins falling under Chapter 35 of the Central Excise Tariff Act, 1985. Their factory was visited by Officers on 31.10.2007, who conducted various checks and verifications. As a result shortages in the stocks of raw material i.e. Bisphinol, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removal. Reference can be following decisions:- 1. 2013 (290) ELT 317 (Tri-Del.), CCE, Kanpur Vs. Ambica Polytubes 2. 2011 (263) ELT 604 (Tri-Ahmd.), Galaxy Textiles Vs. CCE, Vapi 3. 2011 (264) ELT 142 (Tri-Del.), CCE, Kanpur Vs. Kapoor Print Pack Pvt. Ltd. 6. In the present case also the appellant representative has accepted the shortages only but nowhere acce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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