2007 (5) TMI 504

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....Shri S.L. Meena, DR, for the Respondent. [Order]. -  Heard both sides and perused the record. 2. Excise duty demand is being made upon a finding that the appellant had cleared over 200 MTs of M.S. Ingots without payment of duty. The finding is based on purported shortage noticed at the time of stock taking on 13-6-99. 3. Appellant's contention was that 207.638 MT related....

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....isposal was of no relevance to the present dispute and the appellant could not be levied duty merely for the reason that sale of this quantity had not been explained to the revenue. Ld. Counsel would also point out that details of the disposal had been placed before the authorities during the proceedings, but they refused to consider them on the ground that these were not produced before the stock....