9911796707
TMI Blog2006 (2) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. Loni, JDR, for the Respondent. [Order]. - Heard Shri B.N. Chattopadhyay, learned Consultant on the appeal filed by the appellant-company. He submits that the demand has been confirmed for the shortages found on 13-8-98, the day on which a Joint Stock Verification was done by the Central Excise Officers in presence of the Supervisor of the appellant-company. The Consultant further submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain the same. Accordingly, the final reply was submitted to the Revenue on 31-8-98. The show cause notice in this case had been issued on 18-1-99 after a lapse of nearly five months when the Manager had already given his statement and explained the said discrepancies. The Consultant submits that the Department has nowhere taken into consideration the explanation given by the appellant-company with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench may consider of remanding the matter to the lower authority. 3. I have heard both sides. I find in this case that the Manager of the appellant-company was not present on the date of Joint Stock Verification. He had furnished the explanation about the discrepancies to the concerned Assistant Commissioner and the Superintendent, Anti-Evasion on 14-8-98 and 17-8-98. The appellant-company ..... X X X X Extracts X X X X X X X X Extracts X X X X
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