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TMI Blog2014 (8) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined on the basis of average weight of one ingots. When it is an admitted position that the quantity of the finished goods was determined on the estimation basis only and the quantity of scrap was determined on eye estimation, the alleged shortage of scrap and MS ingots cannot be treated as real shortage and the goods allegedly found short cannot be treated as having been cleared clandestinely w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined by eye estimation basis. On this basis the officers were of the view that there is shortage in the stock of finished goods involving duty of ₹ 20,101/- and shortage in the stock of Cenvat credit availed MS scrap involving duty of ₹ 34,550/-. Shri Vipin Kumar Mittal, Director of the appellant firm who was present at that time could not give any explanation in respect of the shorta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the shortage. Against this order of the Commissioner (Appeals) this appeal has been filed. 2. Heard both the sides. 3. Shri Sahil Hussain, an employee of the appellant company, appeared at the time of hearing and pleaded that during stock taking, the quantity of the finished goods and Cenvat credit availed raw material (scrap) had not been determined by actual weighment, that the quantity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als). 5. I have considered the submissions from both the sides and perused the records. 6. The order of the Commissioner (Appeals) itself mentions that the quantity of the scrap was determined by eye estimation and the quantity of MS Ingots was determined on the basis of average weight of one ingots. When it is an admitted position that the quantity of the finished goods was determined on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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