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2017 (5) TMI 1183 - CESTAT NEW DELHIShort payment of Central Excise duty - un-accountal clearance of finished goods - Held that: - the appellants are pleading that when the Department is considering quantification of unaccounted clearance, they should also necessarily consider the clearances as recorded, in the statutory records. There are instances where the recorded duty paid clearance is much higher than calculated production as made by the officers, based on investigation - it is clear that the lower authorities should have recorded the finding as to the claim of the appellant regarding overall re-conciliation of quantum of excisable product, giving adjustment, recorded clearances vis-à-vis calculated clearances, so that the overall unaccounted clearance can be brought out properly. The fact remains that the short payment of Central Excise duty was calculated based on the private records maintained by the appellant and after comparing the same with statutory records - If the basis of short levy is comparison of private records with statutory records, the impugned order did not give any detailed finding on this aspect at all. Appeal allowed by way of remand.
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