2011 (1) TMI 827

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....t.   Per. Rakesh Kumar :-   The appellant are manufacturer of plastic master batches chargeable to Central Excise Duty. On 26/7/05 when their factory premises were visited by the Jurisdictional Central Excise officers, the following irregularities were detected :-   (i) shortage of various items of finished goods namely White-N 104702, MM White, Compound White, HUS-503-Red,....

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....learance of samples without payment of duty ; (c) could not give any explanation for shortage of the finished goods and cenvated raw material and (d) also could not explain the excess in respect of semi-finished material.   1.2 After issue of show cause notice, for demand of duty on the finished goods and cenvated input found short and for confiscation of the excess stock of semi-finished ....

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....mmissioner (Appeals) that the present appeal has been filed.   2. None representing the appellant appeared at the time of hearing. However, there is a letter dated 12th January 2011 from the appellant for decision of this appeal on merits on the basis of submissions made in the appeal memorandum.   3. Heard Shri R.K. Gupta, the learned Departmental Representative, who defending the....

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....nt of duty has been rightly upheld. He also pleaded that there is no explanation for the unaccounted quantity of semi-finished goods which has been ordered to be confiscated and hence the Commissioner has rightly upheld the confiscation of these goods.   4. I have carefully considered the submissions of the learned Departmental Representative and have gone through the grounds of appeal in ....