9911796707
TMI Blog2017 (9) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the shortage alleged by the department. Extended period of limitation - Held that: - The shortages were reflected in annual reports and there was no suppression and hence extended period of limitation was not applicable. The matter needs re-consideration by the adjudicating authority, after taking into account all the explanation, based on the documents - appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner(Appeals), who upheld the Order-in-Original and rejected the appeal, hence appellant are before me. 3. None appeared on behalf of the appellant despite notice. 4. Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. On careful con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed into volume and vice versa. The stock differences are merely reflection of erroneous measurements and are not real differences. 3. The lower authority has not made any efforts to understand the issue and has passed an order identical to the order dated 17.11.2005 in violation of the directions given by CESTAT. He has not given any finding on the submissions made by the appellants includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e removal and as held in IOC Ltd. V. Commissioner 2003 (158) ELT 49 stock difference can not be held to be clandestine removal without any other evidence. No duty payment or reversal of credit is required unless there is removal of goods / inputs. 9. The appellants were compelled to pass adjustment entries to neutralize the stock difference. I observed that there were instances in the earlie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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