2013 (1) TMI 530

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.... Singh, Adv. For Respondent Shri B.B.Mathur, DR Per Ms. Archana Wadhwa:   After hearing both the sides, I find that the appellant is engaged in the manufacture of refined lead ingots, lead rods and ingots falling under Chapter 78 of first schedule of Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise officers on 25.08.06 and on verifying the stock of ....

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....and upheld by Commissioner (Appeals).   3. After hearing both the sides, I find that confirmation of demand of duty of Rs.3,68,161/- in respect of short found inputs is based upon the statements of the appellant s representative admitting the said shortages. It is also seen that the appellant vide letter 05.09.06 challenged the such stock verification and also stated that the quantity of l....