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TMI Blog2017 (7) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER The issue for determination in these appeals of M/s Shree Kailash Textiles Pvt Ltd and of Shri Shyam Sundar Kedia against order-in-appeal no.Th-I/RKS/37-38/2011 dated 11th November 2011 of Commissioner of Central Excise (Appeals), Mumbai Zone - I is the propriety of commuting liability to duty on the shortage of goods without offsetting the excess found in stock and the resort to estimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the two divergent sources of suppliers. 3. During the search conducted in February 2004, excess grey fabric (4657.75 linear metres) and excess processed fabric (57540 linear metres) valued at Rs. 21,37,166 were seized; these were released on execution of bond and furnishing of bank guarantee. Duty of Rs. 2,50,000 on these goods was paid 'under protest' on 19th February 2004. The order-in-origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sibility of cross-usage of raw material and partial processing which renders the accounting to be less than accurate. It is their further contention that the same lot numbers appear in the inventory of shortage as well as in excess and that the correlation of stock with other documents of control would have reconciled the shortage/excess. It is also submitted that the levy of duty on goods supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o verification of lot numbers with apparent duplication in the inventory and subjecting specific records to ascertainment would establish the correctness of stock in hand had not been examined at the level of the original authority and the first appellate authority. Notwithstanding the cited decisions which were rendered in the context of specific situations, the estimate of stock, redolent of sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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