TaxTMI 
TaxTMI 
2003 (11) TMI 473
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....nto consideration the reconciliation submitted by the appellants submitted on 2-7-98 but came to the conclusion that 3,090 pieces were already taken into account by the Officers deputed for verification and the 28,408 pieces of verified stock included 3090 pieces of damaged stock. 3. The facts of the case in brief are that Central Excise Officers of Division-III Hyderabad conducted stock verification in the factory of M/s Hindustan Sanitaryware situated at village Brahnanpaly district Bibinagar. As a result of stock verification they found excess quantities in certain varieties of sanitary-ware and shortages in certain other varieties of sanitarywares. After conducting further investigation show cause notice D.O.R. No. 3293, dat....
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....got done by the authority through the officers deputed by him. While upholding the order in regard to the conclusion reached by the lower authority for goods other than 3,090 pieces claimed as damaged goods, the demand in respect of 3,090 pieces was set aside and the matter was remanded for limited purpose of consideration of the claim of the appellants in respect of these 3,090 pieces. The appellants during hearing before the Commissioner on 29-5-99 pleaded that 3,090 pieces were already destroyed on specific orders of the department. These 3,090 pieces were included in the total number of 7,574 pieces destroyed under the supervision of Assistant Commissioner on 19-2-97. The Commissioner did not consider the reconciliation statement submit....
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....y had deputed a team of officers to verify the appellants claim regarding dunted and damaged goods and it is on the basis of this verification that the appellants were given the benefit of allowance in respect of dunted goods which were found in the factory. However, the reason given by the learned lower authority for not according benefit in respect of damaged goods, we observe is not proper. The lower authority should have got the claim in respect of the appellants in this regard verified by the team of officers which was deputed by the CCE. The mere fact that the appellants had been regularly approaching the authorities in respect of the damaged goods shows that damaged goods had arisen during day to day production. Inasmuch as the appel....
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....mmissioner of Central Excise, Hyderabad-III gave personal hearing to the appellants on 29-5-98 when Shri M. Nageshwaran, Assistant General Manager (P&A) appeared before him and pleaded that 3,090 pieces which is the subject matter were already destroyed on the specific orders of the Department and destruction was supervised by the Assistant Commissioner of Central Excise, Hyderabad-III and showed the certificate of destruction dated 19-2-97 certifying that 7,674 pieces of sanitary wear were destroyed on 19-2-97. It was pleaded that these goods were included in the total number of pieces destroyed on 19-2-97. We find that on 4-7-93 when the stock of the appellants was verified with reference to the records, the shortages and excesses were no....