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TMI Blog2018 (1) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... ving the same facts? Held that: - the appellant have maintained a stand that the books of account is on the basis of theoretical calculation of production, whereas the quantity of clearance is taken on the basis of actual weighment. This method of accounting in books of account vis-a-vis on actual weighment basis is the reason for difference in the stock shown between both of the records. It is also considered that there is no iota of evidence that any quantity of alleged shortage or even small part of it clandestinely removed by the appellant - the discussion in the finding is based on his personal assumption and presumption without any rebuttal to the findings given by the adjudication order. It is also observed that the total diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dropped the proceeding after considering the submission made by the appellant mainly on the ground that there is no evidence of clandestine removal of the finished goods. The difference in stock is only due to accounting system. The Revenue being aggrieved by the Order-in-Original filed an appeal before the Commissioner (Appeals) which came to be allowed, therefore the appellant is before me. 2. Ms. Aparna Hirandagi, learned Counsel appearing on behalf of the appellants submits that the difference between the books of account and excise record are due to system and method of accounting only and there was no physical shortages. She submits that as per the system of accounting the production is recorded on the basis of heat number, the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 766 (T) (iv) Kirtibhai Maganbhai Patel Vs. Commissioner 2003 (159) ELT 1162 (Tribunal) (v) Rashtriya Audyogic Sansthan Vs. Collector 2001 (135) ELT 353 (Tri.-Del.) (vi) Commissioner Vs. Metro Tyres Ltd. 2001 (136) ELT 797 (Tri.-Del.) (vii) Widia India Ltd. 2007 (207) ELT 562 (Tribunal) (viii) Hans Metals Pvt. Ltd. Vs. CCE, Kanpur 2006 (199) ELT 521 (Tri.- Del.) She further submits that as submitted by the appellant right from the adjudication stage that difference in the stock shown in the Balance Sheet is only due to system and not for any other reason, suppression of fact cannot be attributed to the appellant. The details of production clearance quantity was declared in Balance Sheet, for this reason also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods clandestinely removed and whether the extended period is invocable, in a case where all the facts were disclosed in the audited financial statements which is a public document and in a case where earlier show-cause notice was dropped involving the same facts. I find that the appellant have maintained a stand that the books of account is on the basis of theoretical calculation of production, whereas the quantity of clearance is taken on the basis of actual weighment. This method of accounting in books of account vis-a-vis on actual weighment basis is the reason for difference in the stock shown between both of the records. It is also considered that there is no iota of evidence that any quantity of alleged shortage or even small part of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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