TMI Blog1997 (11) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted various checks and verifications of the cotton yarn lying in the bonded store-room. No discrepancy, whatsoever was found, the officers again visited the factory on 23rd and 24th of March, 1989 and verified the cotton yarn lying in loose condition in the finishing room. As a result of verification, yarn of various counts was allegedly found short to the tune of 36,803.130 kgs. and yarn of various counts was allegedly found in excess to the tune of 21,076.150, as per the inventories drawn on the spot. The excess yarn found was seized by the officers vide panchnama dated 24-3-1990. A show cause notice dated 14-6-1989 was issued. The appellant inter alia, contended that the excesses and shortages of the yarn are not real but apparent on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 5-6-1990 put forth additional submissions and drew the adjudicating authorities attention to Sr. No. 32 of the Annexure B to the show cause notice where the description of the yarn under count s column has been given as mixed. It was pleaded that quantity of 18,302.16 kgs. of this mixed yarn did not reflect any particular count and as such ought to be adjusted against the variety of yarn found short. 3. Ld. DR drew attention to the impugned order and reiterated the department s contention as contained therein. 4. I have considered the above submissions. I observe that the department s case is based on physical verification in the presence of the representatives of the appellants and independent witnesses and evidently stocks an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have also referred to an enquiry conducted by Co-operative department but it was observed that even this report indicates that there was serious irregularities in relation to the records maintained for production and clearance of the goods. However, a copy of this report has not been filed in the Tribunal and it has not indicated as to which period it pertains. There is also a reference to an enquiry report in the order of Collector (Appeals) and letters dated 7-7-1989 and 30-9-1989 from the Co-operative department have been filed in this connection. The fact that no theft or unauthorised removal has come to the notice of the Project Director is not by itself sufficient to establish the facts inasmuch as department s case is bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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