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TMI Blog2017 (5) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances vis-à-vis calculated clearances, so that the overall unaccounted clearance can be brought out properly. The fact remains that the short payment of Central Excise duty was calculated based on the private records maintained by the appellant and after comparing the same with statutory records - If the basis of short levy is comparison of private records with statutory records, the impugned order did not give any detailed finding on this aspect at all. Appeal allowed by way of remand. - Excise Appeal No. 50443 of 2017 (SM) - Final Order No. 53198/2017 - Dated:- 9-5-2017 - Shri B. Ravichandran, Member (Technical) Shri J.M. Sharma, Consultant for the appellant. Ms. Kanu Verma Kumar, Authorized Representative (DR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. 2. The learned Counsel for the appellant submitted that during the period in dispute, admittedly, the accounts were not properly maintained by the appellant due to inexperience of their staff. They have submitted a re-conciliation of various records to find out actual duty liability in terms of manufacture and clearances, made by them. For the period 28/11/2009 to 26/02/2010 the appellants are not contesting the demand confirmed against them. The duty demand as calculated as per the Annexure III and IV of the show cause notice is also not being contested. However, the learned Counsel submitted that for the period 03/03/2010 to 04/04/2011 the lower authorities did not consider the submissions made by them for overall re-concili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not contested. However, for the period 03/03/2010 to 04/04/2011 the appellants are pleading that when the Department is considering quantification of unaccounted clearance, they should also necessarily consider the clearances as recorded, in the statutory records. There are instances where the recorded duty paid clearance is much higher than calculated production as made by the officers, based on investigation. In such situation, it is clear that the lower authorities should have recorded the finding as to the claim of the appellant regarding overall re-conciliation of quantum of excisable product, giving adjustment, recorded clearances vis- -vis calculated clearances, so that the overall unaccounted clearance can be brought out properly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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