2013 (7) TMI 565

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.... P.K. Sharma, AR JUDGEMENT Per Ms. Archana Wadhwa: The appellant is engaged in the manufacture of MS ingots falling under Chapter 72 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise officer on 29.1.09, who conducted various checks and verifications and detected shortages in the final product as also in some of the raw materials involving the total duty of....

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....s entire case is based upon the shortages detected at the time of their visit. The appellants have taken a categorical stand that without breaking the product in exact weight of the goods is not possible. The visiting officer did not find any incriminating document in the factory and shortages were detected on the basis of assumption of weight and as such, in the absence of any evidence, the char....