9911796707
TMI Blog2007 (2) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture of food products falling under sub-heading 1803.00 of the First Schedule to the Central Excise Tariff Act, 1985. On 18-12-1997, the central excise officers visited the factory of the appellants and verified the stock of the finished goods. The said officers detected shortage and excess of various finished goods in comparison with the balance shown in RG-1 register. The adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gister. He submits that the allegation of clandestine removal is without any basis and, therefore, the demand of duty and imposition of penalty are unjustified. He submits that the alleged short quantity which was lying in the finishing room was subsequently cleared on payment of duty and details of clearances of the said goods were annexed in reply to the show cause notice. He relied upon the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants requested the visiting officers to verify the stock lying in the finishing floor of the factory. It was contended by the appellants that the authority refused to physically verify the goods. It was further contended by the appellant; in reply to the show cause notice that the goods were within the factory premises and were open for verification by the authorities which was, however, not don ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods for verification to the central excise officers. As such, the contention of the appellants at this stage is without any substance. Accordingly, the demand of duty is upheld. I agree lower appellate authority that shortage was detected on 18-12-1997 and in reply to the show cause notice dated 23-7-1998, they have taken stand that the goods lying in the finishing room were cleared on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
