TMI Blog1998 (6) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant) against Order-in-Original No. IV(4)10/97/P, dated 18-9-1997 and 178/ Additional Commissioner/Ind-I/CEX/97, dated 19-11-1997 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner (Prev.) and Additional Commissioner, Central Excise, Indore (hereinafter referred to as the Adjudicating Authority). 2. An application under Section 35F of Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd. and 27 drums containing 5535 litres of oil capital goods received under Invoice No. S-12607, dated 23-8-1997 of M/s. Castrol India Ltd., were not found accounted in statutory records. All the above excess/unaccounted quantity of inputs were seized by the officers. Subsequently the matter was decided by the adjudicating authority under the impugned order which is a subject matter of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unted for. 4.1. Regarding the alleged descrepencies found in the stock of finished product it was alleged that they were not given any SCN and opportunity to defend their case in person. It was also submitted by them that till date. They have not been given the copies of the statements recorded at the time of seizure as also the copies of the various records seized which can be seen from the let ..... X X X X Extracts X X X X X X X X Extracts X X X X
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