TMI Blog2015 (12) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... roduction of only three items, namely, (i) Duraphos Rustokik etc. (ii) Phoschem Phosbond etc. & (iii) Phoschem Phosbond etc.. There is no difference between the OB and CB in DSA for June & July, 2010 and also for August & September, 2010. It is their claim that due to inadvertence, while filing ER-1 Returns, CB & OB have not matched for the said periods. - there is no discrepancy noticed by the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K Biswas, Supdt. (AR) ORDER Per D M Misra This appeal is filed against Order-in-Appeal No. 55/Kol-IV/2012 dated 10.10.2012 passed by Commissioner of Central Excise(Appeals), Kolkata. 2. Briefly stated the facts of the case are that during the period from June, 2010 to September, 2010, there was mis-match between the Opening Balance (OB) and Closing Balance (CB) of the figures shown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning and closing balance stock in the case of three items, namely, (i) Duraphos Rustokik etc. (ii) Phoschem Phosbond etc. (iii) Phoschem Phosbond etc. It is the submission of the ld.Advocate that the opening and closing balance were shown correctly in the Daily Stock Account, however, inadvertently, there was error in showing the same ER-I Returns filed with the Department for the respective mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant, I find that the allegation of clandestine removal rests on the discrepancy in the figures of OB CB of Stock mentioned in the monthly ER-1 Returns relating to manufacture and production of only three items, namely, (i) Duraphos Rustokik etc. (ii) Phoschem Phosbond etc. (iii) Phoschem Phosbond etc.. There is no difference between the OB and CB in DSA for June July, 2010 and als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant would not have maintained different figures of the Stock in the DSA and ER I Returns. Besides, except the said errors in recording the CB OB in the respective ER-1 Returns, the Department has not adduced any other evidence in support of clandestine removal. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law. ( Dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
