2019 (5) TMI 463

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..... he respondents P.C. 1. This appeal under Section 35G of the Central Excise Act, 1944 (the Act) challenges the order dated 8th March, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. The Revenue urges the following question of law for our consideration : "Whether on the facts and circumstances of the case and in law, the Tribunal was right in holding tha .....

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..... re shown as good production by production department, and not shown as scrap and reduced from the book stock. This has resulted in inflation of book stock. The reasons for doing this were, (a) production department wanted to show higher production to achieve their target, (b) even where cases for items, which were not approved by Q.C. and which were scrapped, these items were also not reduce .....

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..... ord the shortages alleged. Moreover, the Tribunal records that there was no evidence of clandestine removal of goods. Further, the Tribunal also records the fact that the statement made by the Internal Auditor of the respondent did explain the reasons for the shortage. In the above view, the impugned order of the Tribunal places a reliance on the decision of the Punjab and Haryana High Court in Ne .....

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