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TMI Blog2017 (5) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers conducted certain verification with the appellant and followed up with further investigation regarding short payment of Central Excise duty due to un-accountal clearance of finished goods. On completion of investigation, proceedings were initiated against the appellant by issue of show cause notice dated 31/10/2013. The case was adjudicated by the Original Authority, who confirmed a Central Excise duty demand of Rs. 16,24,649/- and imposed penalty of equivalent amount in terms of Section 11AC of Central Excise Act, 1944. The Original Authority held that the appellants have not maintained proper records and have manufactured and cleared excisable goods without due accounting resulting in short payment of Central Excise duty. The case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an the quantity arrived at based on private records. In such situation, due reconciliation and adjustment has not been considered by the lower Authorities. He submitted the reason recorded by the Original Authority is not tenable as he refused to accept the claim of the appellant, without due examination. The impugned order did not give any finding on the claims of the appellant. The learned Counsel submitted that they had made a detailed calculation alongwith reasons, to reconcile the accounts for the period in dispute. Taking into account of the records (statutory as well as private) duty liability can be correctly arrived at for due discharge wherever not paid earlier. 3. The learned AR supported the findings recorded by the lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verification. I find these reasons recorded are not legally sustainable. 5. The fact remains that the short payment of Central Excise duty was calculated based on the private records maintained by the appellant and after comparing the same with statutory records. The demand is raised, wherever the private records show higher quantity. However, it is necessary to note that in many cases the private records shown lesser clearance than compared to statutory record. This aspect certainly requires examination. If the basis of short levy is comparison of private records with statutory records, the impugned order did not give any detailed finding on this aspect at all. 6. In view of the above discussed position, I find it fit and proper to set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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