TMI Blog2018 (7) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... lable with the panchnama. Therefore, the shortage of finished goods and pet coke shown in the panchnama are not substantiated - appeal allowed - decided in favor of appellant. - E/70323-70324/2018-EX[SM] - FINAL ORDER NOs-71076-71077 / 2018 - Dated:- 1-5-2018 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber, Advocate for Appellants Shri Sandeep Kumar Singh, Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stock of Pet Coke one of the major Cenvatable input involving Cenvat credit of ₹ 55,922/- was detected. On the basis of said record of the panchnamaa show cause notice dated 02.02.2015 was issued to the appellant, demanding Central Excise duty of ₹ 7,94,218/- with a proposal to disallow Cenvat credit of ₹ 55,922/-. On contest the said show cause notice was adjudicated through O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is before this Tribunal. 3. Heard the learned Counsel for appellant who has taken me through the panchnama and demonstrated that there was no method of stock taking recorded in the panchnama and also the said panchnama indicated that during 7 Hours proceeding finished goods over 1129 MT were stated to have been verified. He has further submitted that there is no admission on part of any per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onducted and also I do not find any calculation sheet available with the panchnama. Therefore, I find that the shortage of finished goods and pet coke shown in the panchnama are not substantiated. Therefore, the panchnama is defective and such panchnama is not sustainable. Further, the entire case is based on the said panchnama. Therefore, the impugned Order-in-Appeal is not sustainable. 6. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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