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2015 (10) TMI 1163 - AT - Central ExciseDuty demand - Imposition of penalty - Shortage of finished goods - Held that:- 10 invoices as mentioned in the Annexure ‘C’ were also mentioned in the Annexure ‘A’ to the show cause notice. It is noticed that the Commissioner (Appeals) rejected the submission of the appellant in respect of the 6 invoices on the basis of certain documents collected from the appellant. In any event, the appellant should be given an opportunity to produce the evidence in respect of the 6 invoices. - Adjudicating Authority is required to re-examine the Annexure ‘C’ with Annexure ‘A’ - Appeal disposed of.
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