9911796707
TMI Blog2008 (5) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... al by the assessee is directed against the order-in-appeal of the Commissioner of Central Excise, Meerut-I, dated 06.12.2005 upholding the order-in-original of the Assistant Commissioner, Muzaffarnagar, dated 29.09.2004. By the said order the Assistant Commissioner confiscated the goods in question viz. 16.037 MTs of Writing & Printing Paper with option to the appellant to redeem the goods on paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of redemption fine and imposing penalty, as aforesaid, the Asstt. Commissioner dropped the duty demand of Rs. 26,678/- on shortage of 16.452 MTs of News Print Paper. It was submitted that what is said to be excess stock of Writing & Printing Paper was the stock of News Print Paper, but due to mix up of goods by the labourers the alleged variation in the stock occurred. It was submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) to the effect that the excess was admitted by the Excise Incharge and Authorized Signatory of the appellant, namely, Shri S.K. Srivastava, whose statement under Section 14 of the Central Excise Act was recorded on the spot. It was pointed out that the stock verification was made in the presence of the said representative and there is nothing on the record to suggest that the represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hodology of stock verification, he should have made a grievance to that effect on the spot or at the earliest opportunity thereafter. In this view, the fact that the Panchnama does not bear the signature, cannot be a significant ground to reject the result of stock verification. It is true that the stock of Writing & Printing Paper found in excess and stock of News Print Paper found short was appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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