9911796707
TMI Blog2006 (11) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-NB(S) - 1703/2006-SM(BR)(PB) - Dated:- 27-11-2006 - [Order per] - This appeal is directed against order in appeal dated 14-10-2003. 2. The relevant fact that arise for consideration are officers of the Central Excise Division, Rohtak visited the unit of the respondent and during the course of investigation, they found that there was a shortage of raw material on which credit was availed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appeal No. 194/05. Hon'ble High Court remanded the matter back to the Tribunal by observing as under :- " In view of orders of this Court dated 21-7-2006 in CEA No. 56 of 2005 - [2006 (204) E.L.T. 22 (P H)] ( Commissioner of Central Excise, Delhi-IV New CGO Complex, NH-IV, Faridabad v. MA Illpea Paramount Pvt. Ltd. ) and 25-7- 2006 in CEA No. 13 of 2005 [2006 (202) E.L.T. 398 (P H)] ( C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded under Section 14 of the Central Excise Act, the Director of the respondent had admitted about the shortage but gave an explanation, that the shortage was due to improper weighment of the raw material when received in the month of June, 2001. It is seen from the records that the respondent's Director voluntarily debited the amount in their RG-23A Part II register accepting the error of his e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondent is not challenging the amount of the duty confirmed and appropriated against the deposits made by them, during the proceedings before lower authorities. 6. In view of the facts and circumstances as indicated above, the impugned order of the learned Commissioner (Appeals) to the extent it upholds the confirmation of demand is liable to be upheld, while the order in appeal to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
