2015 (11) TMI 1660

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..... for the Respondent. ORDER Brief facts of the case are that the appellant is engaged in the manufacture of MS Ingots falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant avails Cenvat credit of Central Excise duty paid on inputs/raw materials used in or in relation to manufacture of the final product. The factory of the appellant was visited by the Central Excise Offici .....

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..... ppearing for the appellant has referred to the show cause notice at paragraph 3, wherein the chart was prepared by the Department, showing the shortage quantity of the finished goods as well as the raw materials. Referring to the said chart, the ld. Advocate submits that the shortage quantity were not removed from the factory and were available in the factory during the course of stock taking. Thu .....

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..... ss in comparison to the available balance in the books of accounts, it cannot be said that there were shortage in the finished goods and raw materials, which were removed by the appellant without payment of duty, in clandestine manner. 6. It is not specifically alleged either in the SCN or in the impugned order that the goods have been clandestinely removed from the factory. Since Excise dut .....

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