TMI Blog2018 (12) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... ods received as inputs and the finished good in stock Register is a statutory obligation, failure to do so clearly attracts the penalty provisions. However, no evidence has been relied upon by the Department justifying invocation of provision of Section 11 AC. The challenge of the appellant seeking setting aside of demand of Duty, does not deserve to be accepted. Having held that it is not a ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ures Component etc. classifiable under Chapter 72 73 of the First Schedule to the Central Excise Tariff Act, 1985. During the course of visit by the Central Excise Officers to the appellant s factory, on 1/08/2011, a physical verification of the stock was conducted wherein a shortage of 52.570 MT of MS Flat was noticed which was recorded as opening balance on 1/08/2011 in the RG23A Part-I Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner (Appeals) and he proceeded to pass the impugned order ex-parte. Thus, the impugned order has been passed in violation of principles of the natural justice. Regarding the shortage of inputs, the Ld. Consultant submits that 52.570 MTs of MS Flat was sent to the job worker on 1/08/2011 and subsequently, after processing, the materials were received back by the appellant. This f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Show Cause Notice has been issued invoking the provision of Section 11AC. I notice that there is no evidence brought on record by the Department to substantiate that the goods found short were clandestinely removed. The manufacturer s obligation to account for the goods received as inputs and the finished good in stock Register is a statutory obligation, failure to do so clearly attracts the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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