2008 (11) TMI 507

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..... Shri Hitesh Shah, SDR, for the Respondent. [Order]. - The stay petition has been filed by M/s. Balmer Lawrie & Co. Ltd. against the Order-in-Appeal dated 5-12-2006 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone II. The Commissioner (Appeals), vide the impugned Order, upheld the Order-in-Original dated 7-5-2006 passed by the Assistant Commissioner, by which the deman....

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....edit was recoverable. 4. It is the contention of the applicants that they have taken the credit of the duty paid on the quantity as evidenced from the delivery/duty paying documents by the suppliers, as received in the factory. 4.1 It is their further submission that the annual stock taking conducted by the auditors is only to streamline and ascertain the actual stock as on the las....

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....al Excise Law; that the shortage is to the extent of 0.05%, which is almost negligible and; that in the absence mis-statement or mis-declaration etc. extended period is not invokable. 5. The learned S.D.R. reiterated the findings of the lower authorities below and further relied upon the Larger Bench decision of the Tribunal in the case of Rourkela Steel Plant v Commissioner of Central Exc....

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.... manufacture of the finished goods, which start from the stage of the issue of the raw materials from the storage place and onwards for further process. The Tribunal in the case of Denso Kirloskar Industries Pvt. Ltd. v CCE, Bangalore reported in 2006 (195) E.L.T. 102 (Tri.-Bang.) has held that when large number of inputs are handled, the shortage of 0.6% is reasonable in the absence of their clan....