1997 (12) TMI 302

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....k and account of the factory on 20-2-1992. The recorded balance in the RG 1 was 234.800 M.T. against which the officers allegedly found stock of 240.500 M.T. and therefore, seized the excess balance of 5.700 M.T. 3. It was his submission that with the show cause notice dated 22-6-1992 issued by the Supdt., the appellants requested for supply of the copy of RG 1 for the relevant period and also to be apprised with the method adopted for arriving at the weight of the M.S. Ingots as 50/60 kg each. But, neither the copy of RG 1 nor any information about the method adopted was given. The A.C., without giving any reason or refusal to supply the copy of RG 1 and method adopted for calculating the excess, decided the case against the appell....

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.... that the method and manner of stock taking was not correct and the difference has not been correctly ascertained, he would like to draw attention in particular to the operative portion of the order of the Collector (Appeals) in which it was observed as follows :- "Excess of 5.700 MT of M.S. Ingots, as found by the visiting Central Excise Officers, was admitted by Shri Mukesh Kumar, Director of the Company who witnessed the checking and seizure. If he was not satisfied by the manner and method of weighment, he could have put his objection in writing which he failed to do so. He also did not object to the manner and method by which the officer had arrived at the average weight of an ingot. In the circumstances, agreeing with the reasons g....