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2011 (9) TMI 554 - AT - Central ExcisePenalty - Visit to Factory - Shartage/Excess of Goods - Held that:- If departmental officers not visited the factory, the shortage would have gone undetected - Assessee could not give any explanation for excess stock - contention that the weighment of the waste and scrap is recorded in the records on the basis of eye estimation and actual weighment is done at the time of sale is not acceptable. Since the goods found in excess are not recorded in the daily register, the same are liable for confiscation under Rule 25, the manufacturer are also liable for penalty.
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