2007 (2) TMI 485

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..... levant facts of the case, in brief, are that on 21-5-2003, the Central Excise Officers visited the factory of the appellants. During stock verification of the inputs, there was a shortage of inputs involving Cenvat credit of Rs. 6,158/ which was paid by the appellants immediately. The said officers also found rejected inputs lying in their production floor and was not used in the manufacture of th .....

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..... d on his own debited the amount of duty involved against shortage in stock of inputs. The said statement was not retracted by Shri Rajesh Kumar at any point of time. Further, Shri Rajesh Kumar in the said statement accepted that the rejected inputs were not fit for use in the manufacture of the finished products and also debited the amount of duty involved therein. As such, I do not find any reaso .....

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