9911796707
TMI Blog2011 (1) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant are manufacturer of plastic master batches chargeable to Central Excise Duty. On 26/7/05 when their factory premises were visited by the Jurisdictional Central Excise officers, the following irregularities were detected :- (i) shortage of various items of finished goods namely White-N 104702, MM White, Compound White, HUS-503-Red, Yellow FFG-2087, White 115364, Green NFG 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not give any explanation for shortage of the finished goods and cenvated raw material and (d) also could not explain the excess in respect of semi-finished material. 1.2 After issue of show cause notice, for demand of duty on the finished goods and cenvated input found short and for confiscation of the excess stock of semi-finished goods, the Deputy Commissioner vide order-in-original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed. 2. None representing the appellant appeared at the time of hearing. However, there is a letter dated 12th January 2011 from the appellant for decision of this appeal on merits on the basis of submissions made in the appeal memorandum. 3. Heard Shri R.K. Gupta, the learned Departmental Representative, who defending the impugned order pleaded that the shortage of the finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no explanation for the unaccounted quantity of semi-finished goods which has been ordered to be confiscated and hence the Commissioner has rightly upheld the confiscation of these goods. 4. I have carefully considered the submissions of the learned Departmental Representative and have gone through the grounds of appeal in the memorandum of appeal filed by the appellant. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Manager and Authorised Signatory was recorded twice, he could not give any satisfactory explanation for the shortage of the finished goods and cenvated inputs and clearances of the samples without payment of duty. I also find that Shri S.C. Jain, the Managing Director of the appellant company was summoned thrice but he never appeared before investigating officers. Similarly, there is no satisfac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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