2017 (2) TMI 829

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..... is that departmental officer visited factory of the appellant and the stock taking was conducted wherein panchanama was drawn, according to which officers found shortage of 2617 pcs of finished goods for the reason that as per RG 1 register the stock was shown as 3572 Nos. where as on stock verification stock was found 955 Nos thus there was shortage of 2617 nos. Accordingly a show cause notice wa .....

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..... premises and requested officers to re-visit the factory and verify the correct position of the stock. However no response was given by the department and the demand was confirmed ignoring actual position of the stock only on the basis of panchanama. He further submits that the quantity recorded in the RG1 have been cleared on the day to day basis thereafter on payment of duty. If there would have .....

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..... shortage but immediately thereafter on 7-8-1995(6-8-1996 being Sunday) the appellant submitted a letter to the department explaining that there is no shortage in the quantity of 2617 Nos. it is lying in the factory at different location. In such case it was obligatory on the departmental officer to re-visit factory and verify the correctness of the claim of the appellant. However the officer have .....

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