1994 (2) TMI 194

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....e Respondents. [Order]. - This is an appeal against the order of the Addl. Collector of Central Excise order-in-original No. 8/89, dated 30-5-1989. 2. The facts of the case are that during the course of audit of the records of the appellant's factory, the officers of audit noticed certain discrepancy with regard to the closing stock in the bank statement furnished by the appellant to....

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.... 1983, which were carried forward as errors even in the statement of June 1985. Hence there is no justification for demanding duty in respect of this quantity, which has been satisfactorily explained. Even in regard to the balance, there could be some such errors, which the appellant could not locate. They are sleepers manufactured out of the cement and steel supplied by Railways and they have to ....

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....ertain clerical errors in the bank's statement furnished during the earlier months, which was carried forward. That explanation is required to be considered and cannot be dismissed. In any case the figures given for purpose of the bank may be taken as a corroboratory factor for assessing the production recorded in the statutory records and that cannot be taken as a conclusive proof. Investigations....