2018 (8) TMI 472

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..... ondent (s) ORDER Per Shri P.K. Choudhary Briefly stated the facts of the case are that the appellant is engaged in the manufacture of industrial fan classifiable under Chapter 84 of the First Schedule to the Central Excise Tariff Act, 1985. A Show Cause Notice dated 08.04.2011 issued alleging discrepancy in the stock of finished goods and Cenvat suffered input. The adjudicating authority conf .....

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..... ed goods as well as cenvatable inputs as alleged in the show cause notice. He also submits that 10 pcs. Of mancoller were kept in their other workshop at 41/1, Roy Bahadur Road, Kolkata-700 053. He contended that the appellant had intimated the department for registration/transfer of inputs to the above address but at a later stage, the application was withdrawn. However, ld. Counsel vehemently ar .....

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..... Order of their customers and those were supplied to their particular customers and there is no question of clandestine removal of the goods from their factory. The entries were made in their DSA and the goods were available in their other premises. Further, in respect of inputs which were entered in their RG23A Part-I & Part-II account were not found in the factory at Malakar Para Road but were f .....

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