TMI Blog2015 (11) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... of the duty demand is not proper and appropriate - Held that: - total weight found during the course of stock taking by the Central Excise officials was in the higher side than those recorded by the appellant in its daily stock account. Since the goods were found in excess in comparison to the available balance in the books of accounts, it cannot be said that there were shortage in the finished go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs/raw materials used in or in relation to manufacture of the final product. The factory of the appellant was visited by the Central Excise Officials on 12-12-2011 and during the course of verification, it was detected that there was shortage of both finished goods and raw materials. For recovery of the Central Excise duty attributable to the shortage of quantity of both finished goods as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Thus, in absence of removal of goods, confirmation of the duty demand is not proper and appropriate. 3. Per contra, Mrs. Kanu Verma Kumar, the ld. DR for the Revenue submits that since the authorized signatory of the appellant in his statement ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically alleged either in the SCN or in the impugned order that the goods have been clandestinely removed from the factory. Since Excise duty is a duty leviable on the manufacture and clearance of the goods and in absence of any substantiation that the goods were clandestinely removed from the factory, I am of the view that mere non-maintenance of record by the appellant cannot be a defensible g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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