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2018 (1) TMI 42 - AT - Central ExciseShortage/discrepancy of 3060 kgs. of finished goods - difference in the quantity mentioned in the respective balance sheet and in the RG-1 Register - Held that: - had the Range report been given at the initial stage, the litigation would not have continued so far to this Tribunal again. However, examining the report vis-`-vis the submission and findings, I find that apparent discrepancy in the balance sheet figure and respective statutory records noted by the Audit party had been properly addressed by the Range Officer in its report dated 22.9.2009 - the adjudicating authority ought to have considered and recorded a specific finding in relation to the apparent discrepancy of sales/production figures in the respective balance sheets vis-`-vis the statutory records maintained by the Assessee-Appellant - appeal allowed by way of remand.
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