9911796707
TMI Blog2007 (8) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... SHRI D.N. PANDA The following three issues are involved in the present appeal:- (i) Whether there was a shortage of input and duty amount of ₹ 59,474.00 (Rupees fifty-nine thousand four hundred and seventy-four) was leviable? (ii) Whether there was any CENVAT Credit of ₹ 1,00,063.00 (Rupees one lakh sixty-three) allowable when there was no Basic Excise Duty paid? (iii) Whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month of April, 2004. Therefore, the alleged discrepancy was compensated by the Appellant having compared the book-figure with the physically found figure taken for use in the month of April,2004. For such a good conduct, they should not be penalized. Only it appears that duty was demanded after physical verification, although the definite quantity had already entered into the production in the mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cess is concerned, he was fair enough to state that the cess was payable and the Appellant had also paid the same. 3. The learned S.D.R. appearing for the Revenue submits that the grievance of the Appellant that there was no shortage of the goods is totally baseless by their own admission and recording the book-figure itself in the subsequent month of April, 2004. The Appellant had not fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the record. The Appellate Order under challenge does not demonstrate where the shortages have gone so far as the input is concerned. Without finding the goods elsewhere and from the factory premises, the allegation definitely requires considerable thought. The Appellant probably used the goods elsewhere, which itself is proved from its conduct taking the book-figure only into considera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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