TMI Blog2017 (4) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand is sustainable on the shortage found during the visit of the officers - appeal dismissed - decided against appellant. - E/842-843/12 - A/86879-86880/17/SMB - Dated:- 17-4-2017 - Shri Ramesh Nair, Member (Judicial) None for the appellant Shri N.N. Prabhudesai, Supdt. (AR) for the respondent ORDER The fact of the case is that during the visit of the central excise officers they conducted a physical stock taking of the stock in the factory of the appellants wherein shortage of 200.278 MTs of raw materials were found as compared to the books stock. Panchnama was drawn in the presence of Shri Deepal Shah, partner of the appellant firm and the factory manager of the appellant company who agreed the shortage in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Roll Tubes Ltd. 2011 (265) ELT 414 (Tri-Del) CCE vs. Nashik Strips Pvt. Ltd. 2011 (264) ELT 576 (Tri-Mum) Nissan Thermoware Pvt. Ltd. 2011 (266) ELT 45 (Guj.) Bajrang Castings Ltd. 2007 (216) ELT 623 (Tri-Ahmd) 3. Shri N.N. Prabhudesai, ld. Supdt. (AR) appearing on behalf of the revenue submits that at the time of panchnama whatever method of stock taking adopted by the departmental officers, no dispute was raised by the appellants, therefore, subsequently questioning the method of stock taking is nothing but after thought. Even the shortage was accepted by the partner and the factory manager of the appellants firm in the statement recorded under Section 14. Therefore, now any explanation given by the appellants to qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the appellants that the method of stock taking was not proper, whatever explanation given at the time of replying the show-cause notice, however the appellants had ample opportunity to give the same explanation immediately after the panchnama but they have not chosen not to give any explanation till the filing of the reply to the show-cause notice. Therefore, the explanation given by the appellants is after thought and do not carry any weight. Both the lower authorities have considered the submission of the appellants thereafter held that the demand is sustainable on the shortage found during the visit of the officers. From a reading of the finding of the ld. Commissioner (Appeals), which is based on various judgements, I do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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