2013 (11) TMI 236

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....no, Superintendent (AR) JUDGEMENT Noticing that some components/inputs lying in stock could not be utilized during the year 2000-200, the appellants sold those inputs in auction and inputs valued at Rs.98.44 lakhs were sold at a cost of Rs.14.76 lakhs. Inputs were cleared on payment of duty as per the provision of Rule 57AB(1C) of Central Excise Rules, 1944 as it existed at the relevant time....

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....is that the appellants were not able to show that the inputs, value of which was written off and the inputs which were sold in auction were one and the same. The lower authorities took the view that the documents relevant to auction would only show lot number and number of pieces without any other description available and therefore linkage is possible. 3. The learned advocate drew my attention....