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2017 (2) TMI 829 - AT - Central ExciseInvestigation - Shortage of stock - Held that: - I find that even though at the time of stock taking officers found shortage but immediately thereafter on 7-8-1995(6-8-1996 being Sunday) the appellant submitted a letter to the department explaining that there is no shortage in the quantity of 2617 Nos. it is lying in the factory at different location. In such case it was obligatory on the departmental officer to re-visit factory and verify the correctness of the claim of the appellant. Non consideration of request of the appellant is clear violation of principle of natural justice, this shows that the officers made up their mind to make out case without resorting the issue - Appeal allowed.
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