TMI Blog2008 (5) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... d with copy of challan No. 2988, dated 16-2-2005 of M/s. Peesons Steels, Jaipur and weighment slip showing net weight of 9260 Kgs. The Driver of the truck in his statement on the spot stated that the goods were loaded at the Respondent s factory and he was not given any other documents. The Central Excise Officers seized the goods loaded in the said truck. On 17-2-2005, the Central Excise Officers conducted stock verification of finished goods and raw materials at the Respondent s factory; and shortage of inputs M.S. Ingots 35.497 M.T. was found. The Respondent debited the duty of Rs. 80,379.50 on the shortage of inputs vide R.G. 23A Part-II Entry Sl. No. 918/43 dated 17-2-2005. On inquiry, the representative of the buyer (i.e. M/s. Peesons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Adjudicating Authority rightly observed that the invoices produced by the Respondent subsequently is an afterthought. He further submits that the seized goods were not accompanied with duty paying documents and, therefore, confiscation and penalty are justified. Regarding the demand of duty on the CTD Bars, he submits that the Respondent voluntarily paid the duty on the CTD Bars and no proper explanation was given thereon. It is contended by the ld. DR that the Respondent deposited the duty voluntarily and the order of the Commissioner (Appeals) to refund the excess amount, if any, paid on CTD Bars is highly improper. 3. Ld. Advocate on behalf of the Respondent reiterates the findings of the Commissioner (Appeals). He submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proceeded on the basis of the statement of the truck driver at the time of interception of the truck. I find that the goods were intercepted on 16-2-2005 at night accompanied with the challan. The very next day, i.e. 17-2-2005 he explained that the goods were delivered to them and the challan was issued on the basis of central excise invoices. They have also produced central excise invoices to the visiting Central Excise officers. So, the findings of the Adjudicating Authority, at this regard, is not sustainable. Regarding shortage of inputs, I find that it was detected during stock verification and the respondents reversed the Credit on the shortage of inputs. The demand of duty on the basis of converting the inputs into finished goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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