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TMI Blog2012 (11) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent Per Archana Wadhwa: The appellants are engaged in the manufacture of PVC pipes. One of the raw material being used by them is PVC resin. The appellants are availing Cenvat credit of duty paid on the said PVC resin. 2. Their factory was visited by the officers on 29.7.09, who conducted various checks and verifications. As a result PVC resins was found short to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals). Hence, the present appeal. 4. Learned advocate appearing for the appellant has drawn my attention to retraction of statement of Shri M.K. Jain, authorised signatory. In the said retraction letter addressed to Commissioner, immediately after the visit of officers it is clarified that the raw material lying in store room was taken into account and the raw material lying in other pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, either before the original adjudicating authority or before the Commissioner (Appeals). As such, the appellants stand that the said statement of Shri M K Jain, was retracted and an offer was made to the department to visit their factory again for verification of the raw material lying outside store room is clearly an after thought. He draws my attention to the Tribunal decision in the case of Z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edures. In any case, in his statement he has accepted the shortages only and has nowhere admitted any clandestine activity on the part of the appellant. In fact in his statement, he has stated that he was not aware of the reasons for such shortages. As such, without going to the disputed issue, as to whether the said statement was retracted subsequently or not, I am of the view that said statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. Similarly, in the case of Galaxy Textiles vs. CCE Vapi [2011 (263) ELT 604 (Tri-Ahmd)], it was held that admission on the part of assessee about the short found raw material by itself is no ground for arriving at an adverse finding against the assessee. Further Hon ble Allahabad High Court in the case of Commissioner of Central Excise Kanpur vs. Minakshi Castings [2011 (274) ELT 180 (All)] ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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