TaxTMI 
TaxTMI 
2004 (12) TMI 454
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....ant. Shri Rajesh Chhibar, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of Modvat credit to the respondents on the short found inputs. 2. The learned SDR has assailed the impugned order by contending that the stock checking of the r....
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....incomplete on account of the illness of the concerned official and the raw materials shown in the loose slips was not taken into account while arriving at the shortage of the inputs. He has further stated that for verification of these facts, the matter may even be sent back to the Commissioner (Appeals). 4.  We have heard both sides and gone through the record. 5. We find that the....
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....anchnama prepared at the spot were taken note of by the officers and it is only thereafter figures of the short found inputs had been arrived at. However, we find that some more slips were brought to light by the respondents later on and they wanted the department to take note of those slips while filing reply to the show cause notice, in order to substantiate their plea that there was no shortage....
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....ndestine manufacture and removal of the goods. The ratio of law laid down in the aforesaid case has no application to the present case. Thus, he has obviously failed to appreciate the controversy in the case which has resulted in the miscarriage of justice. He was to decide if the shortage of inputs, as pointed out by the Revenue, was proved or not, from the evidence submitted by the respondents. ....