9911796707
TMI Blog2019 (8) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, which only renders the impugned order unsustainable - appeal allowed - decided in favor of appellant. - Excise Appeal No. 42610 of 2017 - FINAL ORDER NO. 40796/2019 - Dated:- 19-3-2019 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri. R. Suresh, Advocate for the Appellant Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER This appeal is filed by the assessee against the Order-in-Appeal dated 30.06.2017 passed by the Commissioner of G.S.T. and Central Excise (Appeals-II), Chennai. 2.1 It is the case of the Revenue that based on the intelligence gathered that the appellant had not properly accounted for its production and that it ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry premises on 31.01.2015; that they seized two computer CPUs, Registers and documents as per seizure Mahazar dated 31.01.2015; that they took note of the stock of Sponge Iron not entered in the stock register RG-1; that on 04.02.2015, the General Manager of the appellant Shri. S. Kumaraswamy was summoned and on being asked, he explained the reasons for non-entry alleged due to the leave of absence of the staff concerned, etc. The allegations in the Show Cause Notice and the findings in the Order-in-Original restrict to a mere non-entry, as pleaded by the Ld. Advocate and not on the non-recording of production. 5.1 The other submissions of the Ld. Advocate inter alia are that in respect of other aspects like procurement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, which fact also finds place in the Mahazar recorded. It is not the case of the Revenue that the ERP system followed by the appellant was defective; it would have been a different matter altogether if the Revenue had found difference in the RG-1 stock register and the ERP system, but no such case is made out or even alleged since no such difference surfaced in the case on hand. It is not even the case of the Revenue that the appellant had not maintained proper records or not followed any rules or regulations in its compliances with the requirements of the Statutes and interestingly, no fault is found with regard to the appellant s explanation for non-entry in the RG-1 Register, that too for a few days. 6. The above dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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