2016 (3) TMI 1187

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..... by the appellant - Held that: - the appellant has not furnished any justifiable reason to negate the case of Revenue that the goods were not clandestinely removed from the factory without payment of Central Excise duty. Further, the appellant has also not furnished any valid reason for non maintenance of its statutory records properly. Thus, the duty demand confirmed by the authorities below and .....

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..... f the case are that the Department initiated Show Cause proceedings against the appellant on the basis of verification of record vis-a-vis the availability of goods in the factory. The Department detected that the appellant had not properly accounted for the manufactured goods in the Daily Stock Account i.e. RG-I register. It is also observed that there is shortage/ excess of finished goods and ra .....

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..... 3. On perusal of the case records, I find that the appellant has not furnished any justifiable reason to negate the case of Revenue that the goods were not clandestinely removed from the factory without payment of Central Excise duty. Further, the appellant has also not furnished any valid reason for non maintenance of its statutory records properly. Thus, I am of the view that the duty demand co .....

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