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TMI Blog2018 (5) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... upto 30.8.2012 wherein the production of 31.8.2012 was not entered in the RG-1 register. It is not the case of the Revenue that on 30.08.2012, the factory of the appellant was closed. If the departmental officers found how much is the quantity manufactured on 30.8.2012 then also the excess/shortage of raw materials and finished goods could have been deducted. In the absence of this, the allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as alleged that there was certain excess of finished goods and shortage of raw materials. On the basis of that, the goods found in stock was seized under proper panchnama and seizure memo. Thereafter the goods were given to the appellants under proper superdginama. A show cause notice was issued to the appellants for seizure of the goods which were liable for confiscation and adjudication took pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hysically through weighment. In that circumstance, the allegation of shortage is not sustainable. He further submits that the authorities below have relied upon the statements of the appellants. The appellants have never admitted but they could not explain excess/shortage during the course of investigation. The contention is that they have not admitted the shortage or excess of the goods, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records placed before me by both sides. I find that in this case a team of central excise officers remained in the factory for 11 hours. During that period, they resumed certain records to ascertain whether the appellant is engaged in the clandestine manufacture and clearance of the goods or not . No discrepancy has been pointed out by the Revenue with regard to the records maintained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntered in the RG-1 register. It is not the case of the Revenue that on 30.08.2012, the factory of the appellant was closed. If the departmental officers found how much is the quantity manufactured on 30.8.2012 then also the excess/shortage of raw materials and finished goods could have been deducted. In the absence of this, the allegation of shortage of raw materials and excess of finished goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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