TMI Blog2017 (6) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... red procedure is to be followed. Admittedly, no such procedure has been followed by the appellant and the shortage of produced goods has not been explained. We note that the appellants are put to duty liability in terms of Section 3 (1) proviso. The said proviso stipulates the method of arriving at the quantum of duty of excise which shall be levied and collected at any excisable goods which are produced or manufactured by 100% EOU. Regarding the correctness of stock taking, the stock taking has been conducted in the presence of independent witnesses and the authorized representative of the appellant. The authorized representative in his statement dated 06/10/2000 clearly stated that physical stock verification was conducted in his pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the lower authorities exceeded the remand direction of the Tribunal and passed the orders on different ground and confirmed the duty liability. Since, the lower authorities held that the process undertaken by the appellant does not amount to manufacture in terms of the decision of the Hon ble Supreme Court in Aman Marble Industries Vs. CCE, Jaipur reported in 2003 (157) E.L.T. 193 (S.C.), there is no justification in confirming the duty demand. Further, the method of stock taking was also disputed. The learned Counsel submitted that the officers did not conduct proper measurement of the available stock and the shortage recorded as per the Panchnama is not correct. 4. The learned AR supported the findings of the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication without expressing any opinion by the Tribunal. The lower authorities accordingly examined the said legal point and concluded that the ratio of the decision of Hon ble Supreme Court is applicable to the present case also. However, it was held that the appellants being 100% EOU having goods stored in bonded premises for the intended purpose and having undertaken to export the goods produced within the 100% EOU, have not accounted for the said goods, duly. The shortage of polished granite slabs is due to unaccounted disposal of the same, as no explanation was offered by the appellant for such shortage. Reliance was also placed on the decision of Hon ble Rajasthan High Court in Shree Nath Marbles Vs. Union of India reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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