2006 (12) TMI 293

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..... daram, Vice-President]. Respondents herein are engaged in the manufacture of excisable goods and M/s Pratibha Engineering Works are their job worker. During stock taking at the job worker s premises, it was noticed that goods valued at Rs. 4,56,049/- involving duty of Rs. 72,968/- were received in excess and goods valued at Rs. 6,96,197/- involving duty of Rs. 1,11,392/- were received short .....

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..... he has dropped the proceedings on the further ground that excess and shortage was detected on the job worker s premises and not at the premises of the respondents. No satisfactory arguments have been put forth to justify setting aside of the impugned order and prayer for remand made by the learned D.R., for the purpose of department establishing its case on the basis of Rule 57F(4) challans cannot .....

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