9911796707
TMI Blog1999 (10) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. - Shri B.C. Saxena, ld. Consultant submitted that the authorities below had not taken into account the submissions made by the appellants in reply to the Show Cause Notice. He submits that the allegation against the appellants, viz., that there was excess balance of C.I. Castings and weight at the time of the visit by the Officers to the appellant's factory premises and recorded in An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference in the stock position. According to the appellants, the difference as noticed by the Officers was due to the fact that at the time of physical verification of the stock, no cent per cent weighing was done by the Officers but weight was arrived at by an 'eye' estimation only. Ld. Consultant submitted that though the appellants had taken up this point before the Asst. Commissioner at the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these points before the Authorities below since no finding has been given either in the Ordcr-in-Original or in the Order-in-Appeal relating to the claim presently made by the ld. Consultant. 3. On careful consideration of the submissions made by both the sides and on perusal of the records, I find that the appellants have by letter dated 12-6-1996 in reply to the SCN disputed the figures sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the actual stock position can be verified only on examination of the relevant records, I am in agreement with the appellants that this is a fit case for remand to the original Adjudicating Authority. 4. Accordingly, I remand this matter to the jurisdictional Asst. Commissioner to examine the defence taken by the appellants in para 4 of their letter datted 12-6-1996 in reply to the SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
