2006 (8) TMI 401

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..... Shri K.K. Anand, Advocate, for the Appellant. Shri Sanjay Kumar, JDR, for the Respondent. [Order]. - This appeal is directed against order-in-appeal dated 18-5-04 which upheld the order-in-original that confirmed the demand of the duty on the short found finished goods and short found inputs i.e. Furnace Oil and confiscated the excess raw materials which were found in the factory of the appel .....

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..... nfiscation of the raw material is liable to be set aside and the same is set aside. 3. As regards, the shortage of Furnace Oil found in the factory of the appellant, I find from the Panchnama, the shortage was never ascertained by the authorities. The said shortage was only noted by the authorities in the Panchnama by observing "Thereafter the officers conducted physical verification of Furn .....

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..... force in the appellant's submission on this account. Accordingly, since the physical stock was not conducted by the officers, the shortage of Furnace Oil, as ascertained is in doubt and reliance upon such incorrect stock taking for confirmation of demand is incorrect. In view of this, the demand of the duty on the shortage Furnace Oil is unwarranted and is liable to be set aside and I do so. 4.& .....

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..... remises and the average, per bundle was ascertained as 275 kg. Thereafter the officers counted all the bundles of wire rod which was ascertained as 492 bundles. Shri Rajesh Chatrath told that each bundle has two coils. Accordingly total 984 coils were found and after multiplying the total bundles with average weight of one bundle (275 kg.) the total weight was found 270.600 MT. Out of shed the M.S .....

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..... of finished goods. To my mind, the authorities have correctly determined the shortage of the finished goods in their factory of the appellant and appellant are not able to explain the shortage satisfactorily. In view of the facts and circumstances, I find nothing wrong in the demand of the duty on the M.S. Billets/Blooms which were found short in the factory of the appellant. Accordingly, the imp .....

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