9911796707
TMI Blog2012 (11) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly contended, the manner of weighment of the final product. It is seen that the Revenue has not produced any inventory on record to show that the weightment was actually done and the shortages were not on the basis of average weight system but real and based upon actual weighments. Similarly reliance of the revenue on the statement of the authorized representative cannot ipso facto lead to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rs. 1,28,550/- was detected. However no discrepancy was found in the stock of raw materials or other final products. 3. Shri Jai Kishan Khatri authorized signatory of the said appellant in his on the spot statement admitted shortages and agreed to pay duty, and stated that the short found final product might have been disposed by their factory employees without issuing invoices and without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shortages detected at the time of visit of the officers read with the statement of Shri Jai Kishan Khatri. The appellants have strongly contended, the manner of weighment of the final product. It is seen that the Revenue has not produced any inventory on record to show that the weightment was actually done and the shortages were not on the basis of average weight system but real and based upon ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, there is no evidence to reflect upon the said activities. Reference at this point can be made to the Tribunal decision in the case of Vikram Cement - Final Order Nos. A/1419-1421/2012-SM(BR), dated 4-10-2012 [2012 (286) E.L.T. 615 (Tri.)] and Punjab Haryana High Court judgment in the case of CCE v. Luxmi Engineering Works - 2010 (254) E.L.T. 205 (P H). As the Revenue has failed to bring on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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