2007 (6) TMI 359

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ms. Shilpa Dave, Advocate, for the Respondent. [Order]. -  Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. I have heard Shri Samir Chitkara, learned SDR appearing on behalf of the Revenue and Ms. Shilpa Dave, learned Advocate appearing on behalf of the respondent. 2. As a result of physical verification of the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oduction and entries are made on the basis of approximate weight. Statements of production in-charge as also excise clerk were also recorded. 3. On the above basis, proceedings were initiated by way of issuance of show cause notice dated 7-1-2005 proposing denying the Modvat credit of Rs. 5,60,000/- in respect of shortages found Modvat input. The said proceedings resulted in confirmation o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the same were duly maintained by the respondent and reflected in RG 12 return and it can not be said that there was any shortage. He, accordingly, allowed the appeal. 5. After hearing both the sides, I find that apart from the fact that Commissioner (Appeals) has given detailed finding, which is based upon the maintenance of statutory record by the respondent, I find that there is no ev....