2004 (10) TMI 545

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....or the Respondent. [Order (Oral)]. - After hearing both sides and since the issue lies in a short compass, I find that the appeal itself could be decided. I, therefore, waive the pre-deposit and proceed to decide the appeal itself. 2. Appearing on behalf of the appellants, ld. Counsel Shri S. Venkatachalam submits that the officers on their surprise visit to the factory 8-1-98 had no....

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....goods namely sodium silicate. How this 95 MT of soda ash not been received or used by them in the manufacture of final product, then there would have been excess or shortage in the final product and this would have been noticed by the officers during their visit on 8-1-98. He further submitted that the whole case is based on the statement and only a clerical mistake made in one of the modvatable i....

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....n behalf of the revenue, ld. SDR Shri B.L. Meena invited my attention to paras 19 to 23, especially to para 23 wherein it is mentioned that "but for the visit of the officers on 8-1-98, the shortage of 109.305 MTs would have gone unnoticed and the duty would have been lost. Only after the visit of the officers, the manipulation of records was carried out as if soda ash was cleared to M/s. Man Moha....

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.... all the records and should not have allowed them to make any entries, if they suspected the clandestine removal of the inputs in question. The plea raised by the counsel for the appellants appears to be more acceptable inasmuch as they had made all relevant entries in their statutory records. Moreover no shortage/excess was found in the finished goods. Had this 95 MTs of soda ash not been receive....