TMI Blog2018 (4) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ation was done by method of Dip Stock Taking for the measurement of the dips of the material in the storage tank - It appears from the record that the stock of two tanks was not considered during the stock verification. The appellant raised this issue before the lower authorities and it was not refuted by any material. Appeal allowed - decided in favor of appellant. - Ex.Appeal No.70866/13 & Ex.Appeal Nos.77038,77039/16 - ORDER NO.F/O/75015-75017/2018 - Dated:- 4-1-2018 - Shri P. K. Choudhary, Hon ble Judicial Member Shri B. N. Chattopadhaya, Consultant for the Appellant Shri A. Roy, Supdt. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : These appeals have been filed by the appellants against the Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise duty of ₹ 4,84,484.00 along with interest and imposed penalty of equal amount of duty on the appellant company and also imposed personal penalty of ₹ 1,00,000.00 on the Director, Shri Samarjit Kr.Pal. The Commr. (Appeals) vide Order-in-Appeal No.05/Kol.III/2014 dated 20.03.2014 set aside the penalty imposed on the Director. By the impugned Order the Commissioner (Appeals) upheld the Adjudication Order. Hence, the Appellant Company filed the instant appeal. 2.5 In respect of Appeal Nos.E/77038/2016 E/77039/2016 (Sarsuna Unit), it has been alleged that the entries dated 21.12.2015 of the seized exercise books, show dispatch of the finished goods from the factory of the Appellant No.(1) without issuance of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the statement and the documents as to whether the appellant cleared the Acid Slurry or its bye product Spent Sulphuric Acid. It is submitted that the value of Spent Sulphuric Acid is much less than the value of the Acid Slurry. The value of the Acid Slurry during the period was ₹ 46,000.00 per M.T. (approximately) whereas the value of Spent Sulphuric Acid was only ₹ 1,500.00 per M.T. The department had not made any enquiry on the basis of the said loose slips. The Learned Counsel particularly submitted that the appellant disowned the said documents. 6. With regard to the Sarsuna Unit, the appellant submits that the entries in the rough exercise books, it is evident that the entries in the rough weighment exercise books w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement at Page 158 of the Appeal Paper Book, there was no entry in the rough exercise books, but demand of duty had been raised. 9. On the other hand the Learned Authorized Representative on behalf of the Revenue submitted that the loose Slips were recovered from the factory of the appellant. I find that the appellant took a stand before the lower authorities that the demand was raised on the basis of rough piece of paper alleged to be maintained by the employee of the appellant company. The goods although loaded in the Tanker, but before removal of the goods from their factory, those were tested to see as to whether the goods were in accordance with the specifications of their customers, but these goods were not found according to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable herein. 11. The Learned Counsel has relied upon the various decisions of the Tribunal and High Court as under :- (i) M/s Gupta Synthetics Ltd. Vs. CCEx., Ahmd.II: 2014 (312) ELT 225 (Tri.-Ahmd.) ; (ii) CCEx. Vs. M/s Saakeen Alloys Pvt. Ltd. : 2014 (308) ELT 655 (Guj.) ; (iii) CCEx, Chandigarh I Vs. Laxmi Engineering Works : 2010 (254) ELT 205 (P H) ; (iv) CCEx, Chandigarh I Vs. M/s Shingar Lamps Pvt. Ltd. : 2010 (255) ELT 221 (P H) ; (v) CCEx. Vs. M/s Arsh Casting Pvt. Ltd. : 2010 (252) ELT 191 (H.P) ; (vi) CCEx., Haldia : M/s Lord s Chemicals Ltd. : 2009 (245) ELT 695 (Tri. - Kol) ; (vii) K. Rajagopal Vs. CCEx., Madurai : 2002 (142) ELT 128 (Tri.-Chennai) ; (viii) CCEx., Raipur Vs. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther consolidated stock verification report was prepared by the said stock taking officers and placed for confirmation. The physical stock verification was not, therefore, not proper and tenable. The appellants submit that since the stock verification was not done properly and the method of stock verification has not been mentioned in the show-cause notice, and the calculation sheets have not been enclosed in the show-cause notice, such alleged shortage with regard to finished goods and raw materials are not maintainable . 13. I find that the appellant raised these facts before the lower authorities. It appears from the record that the stock of two tanks was not considered during the stock verification. The appellant raised this issue b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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