TMI Blog2015 (10) TMI 1914X X X X Extracts X X X X X X X X Extracts X X X X ..... as against the appellants claim to the contrary, is accepted even then, I find that shortages in MS scrap is around 4.848 MT as against stock of 227.900 MT and shortage in CTD bars is to the tune of 33.900 MT as against the stock of 194.400 MT. Keeping in view the nature of goods, such shortages are minor and are bound to happen in an industry of the like kind. Apart from the shortages there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2008-SM - Final Order No. A/50722/2014-SM(BR) - Dated:- 14-2-2014 - Ms. Archana Wadhwa, Member (J) Shri Amit Awasthi, Advocate, for the Appellant. Shri M.S. Negi, AR, for the Respondent. ORDER After hearing both sides, I find that the appellant is engaged in the manufacture of MS angles, Channels and girders etc. As their factory was visited on 18-1-2007 who conducted variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods on payment of redemption fine of ₹ 2 lakhs. On appeal against the said order, the same was upheld by the Commissioner (Appeals). 3. After appreciating the submissions made, by both sides, and after going through the impugned orders, I find that entire case of the Revenue is based upon the alleged shortages detected at the time of their visit. Even if the Revenue's contention t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stification for confirmation of demand or for imposition of penalty upon the appellant on the said count. 4. As regards excess found goods, it is alleged that there was excess found goods to the extent of 48 MT as against recorded balance of 476 MT. There is virtually no evidence to reflect that the appellant did not enter their goods on their statutory records with any mala fide intention. Sim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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