TMI Blog1997 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... r./96 dated 17-5-1996 passed by the Addl. Commissioner, C. Ex. Ghaziabad. 2. The facts of the case are that appellants are manufacturing perfumed oil and Lal Dant Manjan falling under Chapter 33. They are availing modvat credits among other goods on the Bottles and Shelves as packing materials. During the course of visits by the Central Excise authorities some shortages were found in the wastag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly 109886/-. 3. There is a force in the arguments advanced by the appellants. It is apparent from the case records including the Adjudication Order that Shortage was discovered by the officers in the stock of Wastage as recorded in their RG 23A Pt. II Register and no shortage of inputs was found by the visiting officers. Department has also not charged the appellants that since wastage of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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