2004 (6) TMI 573

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..... The present appeal filed by M/s. Creative Products Pvt. Ltd. is directed against Order-in-Appeal No. 222/KOL-V/2003, dated 29-8-2003 passed by Commissioner of Central Excise (Appeals), Kolkata. M/s. Creative Products Pvt. Ltd. (here-in-after called as the appellant company) are a manufacture of paper and paper-board. On a surprise visit, certain shortage of inputs was found in comparison with .....

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..... pellant company. As such, the extended period could not be invoked and as a result, no evidence has been put forward to allege the clandestine removal and no duty should be demanded on such shortages. 2. I have gone through the submissions made by the appellant company and the case records. The Commissioner (Appeals) in his Order has observed in Para 3 of his Order could not explain the shortage .....

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..... the contentions of the appellant company that the remaining portion of the shortage was due to waste and scrap generated at the time of production. They have failed to produce any evidence documentary or otherwise, in support of their claim. They even did not mention the ratio of such waste and scrap generation. As regards invoking of the extended period, he has held that it has been rightly appli .....

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