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2016 (8) TMI 121 - AT - Central ExciseExcess of physical stock noticed as compared to that recorded in the RG-1 register. - Appellant claimed that physical weighment not done and weight recorded on estimation basis, deducted certain percentage for normal losses and then recorded production. Respondent contended huge difference found in actual stock and records which can be seen by a simple eye estimation. Held that:- huge difference found can not be on account of processing loss. Also it is not logical that the appellants would weigh the raw material while charging the furnace but no weigh the finished goods which come out from the furnace. It is apparent that the contention of the appellants has no merit. - Appeal dismissed. - Decided against the assessee.
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