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TMI Blog2018 (6) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ch huge stock lying in the factory cannot be weighed and the fact of shortage or excess cannot be arrived at unless the inventories are prepared. There is no explanation of the Revenue as to how such huge stock was weighed. Further, the fact that the appellant had also sent their semi finished product to their job worker has a bearing on merits of the case. Hon’ble Allahabad High Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. falling under Chapter Heading No. 74 of Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise officer on 30.1.2012 and various checks and verifications were undertaken. As a result, shortages were detected in their final product involving duty of ₹ 6,36,713/-. Statements of their Senior Production Manager Shri Somnath Shinde, was recorded on 31.1.2012 admitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that stock taking was not correct inasmuch as some running stock of goods in up caster section as well as on running machine was not taken into account and the goods sent to their job worker M/s. Jyoti Copper Dewas for job work has not been considered. Apart from that they also submitted that there is nothing in the statement of Shri Shinde to confess that the short found goods were cleared by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the absence of any other corroborative evidence but goes ahead and observed that there is a statement of Shri Shinde who was present during panchnama and who has not questioned the fact of stock taking. I find that there is no inventory issued by the officers for the purpose of stock taking of goods. Admittedly, such huge stock lying in the factory cannot be weighed and the fact of shortage or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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