9911796707
TMI Blog2011 (4) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... /2008 dt.9.7.2008. 2. None appears for the respondents in spite of notice. On earlier occasions also none represented the respondents. Heard Learned SDR. 3. The factory premises of the respondents was visited on 17.6.2006 and shortage of 64 MT soda ash, a raw material, was noticed. Shri P.D. Gupta, Authorized Signatory stated that the short found goods were cleared from the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned SDR and perused the records. The show cause notice merely indicates shortage of 64 MT of soda ash without reference to the stock as per records and the stock which was physically available. The show cause notice has been issued nearly after a year. The respondents in the reply dated 26.9.2007 submitted that the show cause notice proceeded on an erroneous assumption as the issue of raw mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o noticed that these submissions have been made before the original authority also. Inasmuch as it is not being disputed that there were production during the period form 1.6.2006 to 17.6.2006 and the raw material register was found filled upto 31.5.2006. The Commissioner (Appeals) has held that it was merely a case of improper accounting and sustained nominal penalty. I do not find any valid reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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