9911796707
TMI Blog2006 (5) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... oval not established - Appeal No. E/2382/2001-NB (SM) - Final Order No. 1248/2006-NB (SM)-BR - Dated:- 22-5-2006 - Heard both sides. 2. The appeal is listed for hearing in pursuance to the order passed by Hon'ble Madhya Pradesh High Court. 3. The Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals), whereby the demand of Rs. 8,80,799/- was dropped and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the details of breakage of capsules derived from these registers are not correct and true. Respondent also failed to produce the evidence on record in support of their contention that difference is nothing but the non- accountal of breakage of capsules. Respondent also failed to produce any report of the inventory verification carried out by the management as mentioned by the auditors in the bala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained by the respondents shows the figures of production as this record is not maintained properly. The private record is not authentic and details of breakage of capsules written from these Registers are not correct and true. 9. The contention of the respondent is that appellant explained the factual position in respect to the show cause notice-giving details of their production. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as compared to the figures mentioned in the RG-l record in respect of Auto Halogen Lamps. The Revenue's case is that the number of Auto Halogen Lamps manufactured is higher as mentioned in the Balance sheet then shown in the RG-1 record. The respondents gave details of their actual production in reply to the show cause notice. For the year 1995-96, the respondent gave the figure of opening balanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
