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2017 (3) TMI 1506 - CESTAT AHMEDABADPersonal penalties on co-noticees - job-work - shortage of stock - clandestine removal - Held that: - report submitted in reply to SCN was rejected on flimsy ground - the report furnished by the field formation on the correctness of the statement of the Appellant reconciling the difference in the physical stock and book balance carries due weight in adjudicating the case. Since a copy of the same has now been handed over to the learned Advocate for the Appellant, therefore, it is prudent to remand the matter to the Adjudicating Authority for deciding the issue afresh - appeal allowed by way of remand.
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