1998 (6) TMI 393

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.... appeals have been filed by M/s. Gajra Transmission and Differential Gears Ltd., Dewas (hereinafter referred to as the appellant) against Order-in-Original No. IV(4)10/97/P, dated 18-9-1997 and 178/ Additional Commissioner/Ind-I/CEX/97, dated 19-11-1997 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner (Prev.) and Additional Commissioner, Central Excise, Indore (....

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....res of crostosol capital goods found short as compared to statutory record. (iv)    26 drums containing 5460 litres of oil received under Invoice No. 1114, dated 25-8-1997 from M/s. Penzoil India Ltd. and 27 drums containing 5535 litres of oil capital goods received under Invoice No. S-12607, dated 23-8-1997 of M/s. Castrol India Ltd., were not found accounted in statutory record....

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....cknowledged by the range staff. The entry of the receipt of inputs was made in RG-23A, Part-I register on the duplicate copy of the invoice. As such it is not correct to hold that these goods were not properly accounted for. 4.1. Regarding the alleged descrepencies found in the stock of finished product it was alleged that they were not given any SCN and opportunity to defend their case in....