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TMI Blog2003 (11) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... shortages of raw materials, packing materials and Modvat inputs when compared to the balance shown in RG23A Part-I. They also found inputs/raw materials in excess of what was shown in RG23A Part-I. It was also found that the appellants have taken Modvat credit in RG23A Part-II without making the corresponding entry in the Part-I in respect of five original duty paying documents. In the impugned order, duty was demanded on the alleged shortages to the tune of Rs. 3,41,459.57. The excess raw materials were confiscated under Rule 173Q(1) and a redemption fine of Rs. 10,000/- was imposed. A further duty of Rs. 67,141.61 was demanded on the inputs on which credit was taken in RG23A Part-II without making a corresponding entry in RG23A Part-I. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. It was their contention that had the officers taken stock of the raw material and compared that with the balance shown in the BIN cards and taken note of the issue slips, there would have been no shortages or excesses as alleged in Annexures A B of the show cause notice. The above letter dated 28-4-1994 went unresponded by the department. While replying to the show cause notice also, the appellants brought out the facts as reflected in the BIN cards and issue slips. The Commissioner while adjudicating the case did not give any cognizance to the various averments made by the appellants. In his findings, the Commissioner says, I find that it is beyond doubt that whatever inputs/raw materials found in excess/shortage is correct and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the evidence brought out by the appellants in the form of BIN cards and issue slips where in fact every raw material received was accounted for. He summarily rejects the evidence placed before him and says that the statutory records should be the sole basis for determining whether excesses and shortages are found or not. This is completely unacceptable. The appellants during the course of hearing have demonstrated as to how the shortages and excesses found in the annexure to the panchnama are duly accounted in the private records in the form of BIN cards and issue slips. They have explained as to how the accounts were not properly recorded in the RG23A Part-I. We have perused the various documents submitted before us which were earlier sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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