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2015 (10) TMI 1243 - CESTAT AHMEDABAD

2015 (10) TMI 1243 - CESTAT AHMEDABAD - TMI - Duty demand - Shortage of goods - Held that:- The case revolves around mainly w.r.t the quantification of grey fabrics on the date of visit (24.05.2002) of the officers of Central Excise. It is observed from the Panchnama drawn during the visit of the Officers that the same was carried out far 3 days on 24/25/26-05-2002. Respondent has brought certain facts to the notice of the first appellate authority, explaining their view point on the issue, that .....

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st the appellant M/s Roopa Dyg & Ptg Pvt Ltd., is required to be allowed by way of remand to the Adjudicating Authority for reconciling the data submitted by the Respondent alongwith the documents. Needless to say that Adjudicating Authority will grant personal hearing to the appellant to explain their case during remand proceedings. As the period involved in this appeal is May, 2002, therefore, it is directed that the remand proceedings may be completed within a period of 2 months from the date .....

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32/- to ₹ 1,93,276/- against the appellant. 2. Shri G. P. Thomas, (AR) appearing on behalf of the Revenue argued that the shortage of fabrics was determined by the officers of Central Excise in the presence of the appellant and therefore, it cannot be said that certain stock of grey fabrics was returned to the customers or that certain goods were cleared after processing to the original parties before the date of visit 24.05.2002 or after the date of visit by the officers of Central Excise .....

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as his case that as per Panchnama a total quantity of 7, 57,648 L. Mtrs was shown to be short. He also brought to the notice of the Bench Para (iii) of the Panchnama Dated 24/25/26-5-2002, where the quantity of 7,96,698 L. Mtrs was also found in excess. Learned Advocate submitted that out of total quantity of 7,57,648 L. Mtrs found short on the date of visit, a total quantity of 2,29,030.75 L. Mtrs was clearance on payment of duty before 24.05.2002. That a quantity of 4,27,812.75 L. Mtrs was ret .....

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ounter to the arguments made by the advocate on behalf of the Respondent, learned AR argued that clearances of grey fabrics and payment of duty after 24.05.2002 is not relevant because these fabrics could have been received after 24.05.2002 and cleared after 24.05.2002. 5. Heard both sides and perused the case records. The case revolves around mainly w.r.t the quantification of grey fabrics on the date of visit (24.05.2002) of the officers of Central Excise. It is observed from the Panchnama dra .....

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