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TMI Blog2018 (1) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant himself and reflected in their audit report. The appellant have already explained that such shortages are only to the tune of around 0.29%, in which case the value of the shortages of the inputs, keeping in view the voluminous operations of the assesee, cannot be of much importance - appeal allowed - decided in favor of appellant. - E/42209-42211/2015, E/41680-41682/2016 - 42661-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. After due adjudication such proposals were confirmed along with confirmation of interest and imposition of penalties. The orders passed by the original adjudicating authority were confirmed by the Commissioner (Appeals). Hence the present appeals. 4. It is seen that the appellant had taken a categorical stand before the authorities below, that the shortages were detected during the annual s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the raw materials was huge and was more than ₹ 1.00 Crore, the same cannot be considered as small or marginal, even though the scale of pattern may be voluminous. Similarly in respect of finished goods he observed that the appellant is under legal obligation to pay duty on the goods found short. For the above proposition, he relied upon the Tribunal decision in the case of Balmer and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uti Suzuki, the benefit stands allowed to the assesse. 7. In the present case, I find that apart from the shortages there is no other evidence on record to show that the appellant had cleared their final product or cenvatable inputs in a clandestine manner. The entire case of the Revenue is based upon the shortages detected by the appellant himself and reflected in their audit report. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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