9911796707
TMI Blog1998 (6) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Transmission and Differential Gears Ltd., Dewas (hereinafter referred to as the appellant) against Order-in-Original No. IV(4)10/97/P, dated 18-9-1997 and 178/ Additional Commissioner/Ind-I/CEX/97, dated 19-11-1997 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner (Prev.) and Additional Commissioner, Central Excise, Indore (hereinafter referred to as the Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compared to statutory record. (iv) 26 drums containing 5460 litres of oil received under Invoice No. 1114, dated 25-8-1997 from M/s. Penzoil India Ltd. and 27 drums containing 5535 litres of oil capital goods received under Invoice No. S-12607, dated 23-8-1997 of M/s. Castrol India Ltd., were not found accounted in statutory records. All the above excess/unaccounted quantity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of inputs was made in RG-23A, Part-I register on the duplicate copy of the invoice. As such it is not correct to hold that these goods were not properly accounted for. 4.1. Regarding the alleged descrepencies found in the stock of finished product it was alleged that they were not given any SCN and opportunity to defend their case in person. It was also submitted by them that till date. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. They were also not given the relevant records demanded by them. 6. In view of submissions made and facts on records, the cases are being remanded for de novo adjudication by the adjudicating officer for passing of fresh order after taking into account of the intimation etc. which the appellants claims were not taken into consideration and after following the principle of natural justice X X X X Extracts X X X X X X X X Extracts X X X X
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