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TMI Blog2018 (1) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the apparent discrepancy of sales/production figures in the respective balance sheets vis-`-vis the statutory records maintained by the Assessee-Appellant - appeal allowed by way of remand. - Central Excise Appeal No.11570 of 2015-SM - Final Order No.A/13816/2017 - Dated:- 15-12-2017 - Dr. D.M. Misra, Member (Judicial) Shri S.J.Vyas, Advocate for the Appellants Shri K.J. Kinariwala, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. 2. This appeal is filed against Order-in-Appeal No.VAD-EXCUS-003-APP-11/15-16 dated 18.6.2015 dated 9.7.2015 passed by the Commissioner (Appeals),Central Excise, Daman. 3. Briefly stated the facts of the case are that during the course of au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided the Appeal by reducing the demand by ₹ 50,532/-. Aggrieved by the said order, the Assessee is in Appeal before this forum. 2. Ld. Advocate Shri S. J. Vyas for the Appellant has submitted that in spite of specific direction from this Tribunal, the adjudicating authority has not handed over the copy of Range report which was handed over to them by the ld. Commissioner (Appeals), but the report was not considered by the ld. Commissioner (Appeals) resulting into confirmation of the demand with interest. To demonstrate his argument, the ld. Advocate referred to the discrepancy in the stock of finished goods in the financial year 2006-07. He has contended that there was alleged shortage/discrepancy of 3060 kgs. of finished goods du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the adjudicating authority without supplying the copy of the report proceeded with de novo adjudication. Such action should strongly be deprecated and ignoring the order of the Tribunal should be discouraged to adhere to the judicial discipline. I find that had the Range report been given at the initial stage, the litigation would not have continued so far to this Tribunal again. However, examining the report vis-`-vis the submission and findings, I find that apparent discrepancy in the balance sheet figure and respective statutory records noted by the Audit party had been properly addressed by the Range Officer in its report dated 22.9.2009. Therefore, in my opinion, the adjudicating authority ought to have considered and recorded a s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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