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TMI Blog2013 (11) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... 985 and are also availing CENVAT credit facility under CENVAT credit Rules, 2004 in respect of capital goods and inputs used in the finished products. The central excise officers made a surprise visit to their factory on 30.11.2007 and conducted the verification of the stock, the finished goods and inputs and thereafter prepared Panchnama on the spot in the presence of two independent witnesses. During the course of verification, the shortage of 17.969 MT of the finished goods, i.e., steel pipes and tubes valued at Rs.38,09,428/- involving the duty of Rs.6,27,793/- was found in the physical stock when compared with the records maintained by them. Statement of Shri Mahesh Singh, Managing Director was also recorded under Section 14 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bica Poly Tubes reported in 2012 (01) LCX 0163, in Swaroop Castings Pvt. Ltd. Vs. CCE, Meerut I reported in 2012 (09) LCX 0115 and in CCE, Lucknow Vs. Shyam Traders reported in 2012 (01) LCX 0169, it was held by the Tribunal that when the duty has been debited by the appellants during the course of investigation the deposit of the duty cannot be taken as proof of confession. He accordingly submits that the present case is based on the assumption and presumptions and order-in-appeal needs to be set aside. 3. The Ld. Departmental Representative submits that this is a fact that on the visit of the central excise officers, physical stock verification was done by the officers and the Panchnama was drawn in the presence of two independent witnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods found short was ascertained on the basis of number of pipes and tubes found short multiplied by the sectional weight mentioned in the catalogue of the appellant themselves. It is also a fact that during the course of verification, this method of quantification of shortage was not disputed or challenged by the appellants and Shri Mahesh Singh in his statement was satisfied with the procedure adopted by the Department for ascertaining the weight of the shortage in goods and in fact the duty was also debited on the shortage quantified by the Department. I, therefore, do not find any substance in the arguments of the appellant that no actual weighment was done by the Department during the course of verification and I, therefore, uphold the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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