TMI Blog2015 (11) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... huge and heavy material was weighed by the Department in 24 hours so as to arrive at the alleged excesses. There is also nothing in the panchnama to indicate so. Further the appellants, vide their letter dated 7-2-2005, written after a period of three days of the visit of the officers clarified each and everything. There is also nothing on record to show that the said goods were not entered in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory was visited by the Central Excise officers on 3-2-2005, who conducted various checks and verifications. As a result, certain excess of final product as also the raw material were found and accordingly seized by the officers under the cover of panchnama. Statement of their authorised representative accepting the excess was recorded by the officers. 2. On the above basis, show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one billet was taken as 132 kgs by the Department, whereas the same was 122 kgs. The said fact was mentioned by the appellants in the letter dated 7-2-2005, only after 3 days of visit of the officers and such fact could have been verified by the Department. My attention was also drawn to the fact that on 14-9-2000, Revenue had alleged certain shortages in their final product, which case was set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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