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2017 (4) TMI 1122 - AT - Central ExciseShortage of raw materials - shortage of 200.278 MTs of raw materials were found as compared to the books stock - case of appellant is that the stock taking was conducted on the eye estimation basis without ascertaining the actual stock, therefore the quantum of shortage found is questionable - Held that: - the appellants had ample opportunity to give the same explanation immediately after the panchnama but they have not chosen not to give any explanation till the filing of the reply to the show-cause notice. Therefore, the explanation given by the appellants is after thought and do not carry any weight - the demand is sustainable on the shortage found during the visit of the officers - appeal dismissed - decided against appellant.
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