TMI Blog2014 (4) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons and evidences - Decided against Revenue. - Appeal Nos. E/3155-3156/2007 -EX[SM] - Final Order Nos.50904-50905 - Dated:- 5-3-2014 - Ms. Archana Wadhwa, J. For the Appellant : Shri BB Sharma, DR JUDGEMENT Per Hon ble Mrs. Archana Wadhwa : Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present two appeals. I have heard Shri BB Sharma, Ld. Departmental Representative appearing for Revenue and nobody appeared for the respondents. 2. As per facts on record, the respondents are engaged in the manufacture of auto components of motor vehicles like Maruti Udyog, Mahindra Mahindra, General Motors, Honda Siel Co. Ltd. and Ford India Ltd. Their factory was visited by the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... types of different auto components for different reputed Auto Manufacturing Industries but during verification shortage was noticed only in the case of 3 types of components namely break/clutch assembly, jack assembly jack assembly whereas no discrepancy with regard to other 281 items lying in stocks was found. They further submit that the appellants had been maintaining the RG 1 register for the stocks of their finished goods which was maintained manually and they had not been maintaining the computerized records of raw materials or finished goods. It is their submission that the visiting staff had prepared two computerised stock statements in the manner so as to show shortage of finished goods equivalent to the shortage found in the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serving as under:- 8. From the facts on record, I find that the case of clandestine removal of finished goods has been made out of the shortages found in the stocks of 108.817 MTs of HR/CR sheets. The appellant were maintaining the stocks of finished goods in the RG-I Register manually. However, two computerized stock verification reports dated 9.12.2005 from which shortages in the stocks of three types of finished goods namely Brakes/clutch assembly - 9650 pcs., Jack assembly - 7900 pcs. jack assembly 10700 pcs. were detected is one of the evidence relied upon to establish the clandestine removal of these goods. These computerised stock statements have been described as the parallel record maintained by the appellants. To corro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Instruments Controls Ltd. Vs. Commissioner of Central Excise, Coimbatore - 2005 (183) ELT 65 (Tri - Chennai). 10. The above referred computer printout showing the short accountal in the stocks of finished goods was available for 9.12.2005 only whereas the alleged shortage in the finished goods pertains to the period 2004-05 which shows that the appellant were not maintaining those records regularly over a period of time. Had the appellant been maintaining the computerised records of production and clearance, that could have been retrieved from the computer for the year 2004-05 and also onwards till the date of visit of the staff. Further, the computerized statement dated 9.12.2005 contains the monthly figures of production and cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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