2005 (8) TMI 513

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....o the appellant demanding the duty on the shortage of finished goods as well as on the inputs. The appellants replied to the show cause notice and explained their stand stating that the shortage of the finished goods was an outcome of presumption by the officers who visited their factory premises and the appellants also contended that the shortage of the inputs was due to inputs having been consumed in the manufacturing of the finished goods as well as in process goods lying in stock. The Adjudicating Authority on adjudication in its order-in-original dropped the demand of the duty on the shortages of the finished goods but confirmed the demand on the shortages of inputs. On an appeal the Commissioner (Appeals) upheld the order-in-original,....

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....ras Petro-Chem Ltd. v. CCE, Madras (2)     2004 (167) E.L.T. 385 (S.C.) - Sony India Ltd. v. CCE, Delhi (3)     2004 (169) E.L.T. 341 (Tri. - Del.) - CCE, Indore v. Caps & Caps (P) Ltd. 4. I have considered the submissions of both the sides and perused the record. It is seen from the show cause notice that the demand for the shortage of finished goods was arrived, based upon the presumption and assumption and the shortage of inputs was also linked to such shortage of finished goods. It was alleged in the show cause notice that the finished goods which was found short have been clandestinely removed, and hence the shortage of inputs was also linked to the said shortage of finished goods. ....