1999 (10) TMI 326

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....athan, JDR, for the Respondent. [Order]. -  Shri B.C. Saxena, ld. Consultant submitted that the authorities below had not taken into account the submissions made by the appellants in reply to the Show Cause Notice. He submits that the allegation against the appellants, viz., that there was excess balance of C.I. Castings and weight at the time of the visit by the Officers to the appella....

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....e reply to the SCN that there was no difference in the stock position. According to the appellants, the difference as noticed by the Officers was due to the fact that at the time of physical verification of the stock, no cent per cent weighing was done by the Officers but weight was arrived at by an 'eye' estimation only. Ld. Consultant submitted that though the appellants had taken up this point ....

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....evidence of the appellants having pressed these points before the Authorities below since no finding has been given either in the Ordcr-in-Original or in the Order-in-Appeal relating to the claim presently made by the ld. Consultant. 3. On careful consideration of the submissions made by both the sides and on perusal of the records, I find that the appellants have by letter dated 12-6-1996....