TMI Blog2014 (8) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... re not being used by any other manufacturer in India. They have more than 300 items of various inputs and the entire stock taking was done without actually indicating the stock position. The appellants also contended in the said letter that after the officers left, they re-examined their stock and found the same to be in order. The entire case of the Revenue is based upon the shortages admitted at the time of visit of the officers. Though the appellant immediately reconciled their stock position by writing letters to their jurisdictional Central Excise authorities and requested them for reverification, no further action was taken by the department. In any case and in any view of the matter, apart from the shortages, there is no other evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant initiated proceedings against them by way of show cause notice dated 20.3.09, which culminated into an order passed by the original adjudicating authority and upheld by Commissioner (Appeals). Hence the present appeal. 3. After appreciating the submissions made by both the sides, I find that the alleged shortages were detected by the officers at the time of visit to the appellants factory on 21.11.08. Immediately on the next date, the appellants addressed a letter dated 22.11.08 to their jurisdictional Asstt. Commissioner denying that there was any shortages and submitted that entire goods were imported by them and were having specific mark of identification traceable batch number and specifications. The same can neit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed to the Commissioner of Central Excise, Lucknow, requested for recredit of their reversal entry of ₹ 364,909/- wrongly made by them at the time of visit of officers. 5. Apart from the above, I find that Shri Sameer Mehan, Director of the manufacturing unit, in his on the spot statement dated 21.11.08 clarified that difference in the stock account and actual verification is due to human error / negligence of their accounts and store staff, though he accepted the said shortages but nowhere accepted the fact of clandestine removal of the same. 6. The entire case of the Revenue is based upon the shortages admitted at the time of visit of the officers. Though the appellant immediately reconciled their stock position by writing l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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