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TMI Blog2015 (4) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... s more than 20% and if method of weighment devised by the appellant is taken into consideration then the shortage is 20%. There may be variation from 5% to 10% or like percentage but cannot be such a huge variation in counting the stock on average basis. Therefore, contention of the learned counsel that weighment has been done on average basis is not acceptable. In these circumstances, for the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... X(SM) - A/51466/2015-EX(SM) - Dated:- 6-4-2015 - Shri Ashok Jindal, Member (J) Shri Alok Arora, Advocate, for the Appellant. Shri G.R. Singh, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein duty has been demanded on the shortages of raw material/finished goods found short at the time of investigation. 2. The facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 MT against the physically verified goods found in stock were of 250.025 MT. Therefore, the shortage is less than 10% and that may be due to variation during stock taking process. He further submits that in case of raw material also weighment has been done on average basis therefore shortages is negligible and hence, demands are not sustainable. 4. On the other hand, learned AR opposed the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n then the shortage is 20%. There may be variation from 5% to 10% or like percentage but cannot be such a huge variation in counting the stock on average basis. Therefore, contention of the learned counsel that weighment has been done on average basis is not acceptable. In these circumstances, for the shortage of raw material, appellant is required to reverse the Cenvat credit availed thereof. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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