2007 (8) TMI 610
X X X X Extracts X X X X
X X X X Extracts X X X X
....e impugned order of Commissioner stands passed in de novo proceedings when the earlier order of the Commissioner dropping charges was appealed against before the Tribunal and the matter was remanded. 2. As per the facts on record, appellants are engaged in the manufacture of gaskets and radiators falling under Chapter-87 of Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 27-5-1994, who conducted various checks and verifications and found that there were shortages in respect of some varieties of radiators and raw material was also found to be short. Proceedings were accordingly initiated against the appellant. 3. The appellant during the course of de novo proceedings raised the followi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The stock taking was faulty and the radiator type was not properly ascertained by the investigating team. The very fact that after such adjustment no excess or shortage remains itself proves our point that as such there was no variation in stock but radiator types were wrongly considered by the investigating officer. (g) As regards to discrepancies in inputs the assessee reiterated that they were not availing credit of all the raw materials. Entire stock is entered in cardex system, whether modvatable or non-modvatable. If the physical stock had been compared, with cardex stock, it was matching exactly. But the department compared with the stock recorded in RE23A Part I. (h) There is no evidence of despatch of such goods, rec....