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2018 (2) TMI 457

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..... rded in RG-1 register and the appellant has explained that the entries in RG-1 register were on the basis of formula and it was not on the basis of actual weight. There are no allegations in the said SCN dated 19/06/2007 to establish that there was any clandestine clearance of the finished goods - appeal allowed - decided in favor of appellant. - E/2566/2009-EX[SM] - A/71828/2017-SM[BR] - Date .....

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..... . Through a Show Cause Notice dated 18/06/2007, appellant was called upon to show cause as to why Central Excise duty of ₹ 2,02,807/- should not be recovered from them involved in the goods found short in the factory of the appellant. The appellant submitted to the Original Authority through their letter dated 21/07/2007 that they accounted for the production on formula basis, though they cl .....

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..... ioner (Appeals) decided the said appeal through impugned Order-in-Appeal dated 15/07/2009, wherein the appeal filed by the appellant was rejected. Being aggrieved by the said order, the appellant preferred appeal before this Tribunal. 3. Heard the ld. Counsel for the appellant, who has submitted that the method of entering into RG-1 was on the basis of formula and therefore, the reference with .....

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..... gister and the appellant has explained that the entries in RG-1 register were on the basis of formula and it was not on the basis of actual weight. The appellant is contesting imposition of penalty. Therefore, I do not go into the merit of entries in RG-1 register. I find that there are no allegations in the said Show Cause Notice dated 19/06/2007 to establish that there was any clandestine cleara .....

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