TMI Blog2016 (2) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... een done within the period of 5 hours which is not practically possible. Therefore, the excess of stock found was merely eye estimation and stock taking was done on average basis. As no physically stock taking was done therefore, the allegation of excess stock found and the same has not been recorded in the statutory record is not sustainable. In that circumstance, I hold that the duty cannot be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e DGCEI officials. It was found that the quantity of 21.99 MT of MS Ingots were in excess, as shown in their statutory records thereafter, it was alleged that the appellant have been manufacturing said goods from unaccounted raw material to evade recording of the said manufacture which is meant for clandestine removal without payment of Central Excise Duty. In that circumstances, the goods were se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... av Aggarwal, Advocate was not present. Considering the fact that matter has been listed several times in past therefore, the same is taken up for consideration. 5. On perusal of the record, I find that the ground of challenging the impugned order is that the stock taking of 2372 pieces of ingot could not have been done within the period of 5 hours which is not practically possible. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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