2014 (7) TMI 484

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.... by different plants is cleared on payment of duty to various stockyards in the country called Branch Sales Offices (BSOs) from where the steel products are sold. The dispute in this case is in respect of BSO, Bhilai, District, Durg. The BSO, in question, and all other BSOs have central excise registration as registered dealer and can issue cenvatable invoices. In this regard, they maintain an account of receipt and sale of the steel products in RG-23-D register. The stockyards conduct annual stock taking and the quantity of each product received from a particular steel plant and the quantity of that product sold are reconciled. On the basis of records of such stock taking in respect of BSO, Bhilai, the department found that there was exces....

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....unsel for the appellant, pleaded that the stockyard (BSO), Bhilai receives a number of steel products manufactured in the Bhilai Steel Plant, Durgapur Steel Plant, Bokaro Steel Plant and Rourkela Steel Plant, that the appellant are registered as registered dealer and maintain an account of receipt of the duty paid steel products in the stockyard and their sales in the RG-23D Register, that on account of large number of products being handled and difference in the accounts maintained at the steel plants and at the stockyard, there were variation between the quantity of a product recorded as received on the basis of the invoices issued by the steel plant and the quantity of the product mentioned as sold in the sale invoices issued by the stoc....

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....karo Steel Plant, Bokaro respectively along with interest thereon under Section 11 AB. The demands have been confirmed under proviso to Section 11 A(1). The basis for confirmation of these duty demands is the stock taking done by the BSO, Bhilai, which is registered as registered dealer and who receives the steel products from the above mentioned steel plants and sold the same. In course of annual stock taking at BSO, Bhilai, while excess (quantity sold being more than the quantity received) in respect of certain products received was detected, there was shortage (quantity sold being less than the quantity received) in respect of certain products received. The department has taken up the cases of excess where the quantity sold was more than....