2016 (9) TMI 41

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..... how-cause notice seeking to demand duty on the different between finished goods reported in their 3CD returns and the RG-1 daily stock account. It was alleged that the appellant had shown less quantity of clearance in their ER-1 returns as compared to the quantity of sale mentioned in the Balance-sheet. It was also alleged that they have shown less closing balance in ER-1 as compared to the closin .....

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..... ion of Hon'ble High Court of Punjab & Haryana in the case of Martin & Harris Laboratories Ltd. - 2010 (260) ELT 31 (P&H). He also relied on the impugned order. 4.  I have considered the rival submissions. I find that the decision of Martin & Harris Laboratories Ltd. (supra) was given in the circumstances when the explanation given by the assessee was not found acceptable. It is obvious t .....

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