2014 (8) TMI 534

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Bipin Garg, Advocate For the Respondent : Shri R K Mishra, AR JUDGEMENT Per Archana Wadhwa: Both the appeals are being disposed of by a common order as they arise out of same impugned order passed by the authorities below. 2. The appellants M/s. Fusion Electronics Pvt. Ltd. is engaged in the manufacture of printed circuit boards and assemblies falling under Chapter 85 of the first ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellants factory on 21.11.08. Immediately on the next date, the appellants addressed a letter dated 22.11.08 to their jurisdictional Asstt. Commissioner denying that there was any shortages and submitted that entire goods were imported by them and were having specific mark of identification traceable batch number and specifications. The same can neither be procured from the indigenous marke....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he visiting officer find shortage of one component of ink but found no shortage in the other component of their ink which is practically not possible. Clandestine removal of one component of the ink without other component is of no use. They again repeated their request to reverify their stock inasmuch as the entire stock is lying in their stock room. 4. On receipt of no response to the abov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al of the same. 6. The entire case of the Revenue is based upon the shortages admitted at the time of visit of the officers. Though the appellant immediately reconciled their stock position by writing letters to their jurisdictional Central Excise authorities and requested them for reverification, no further action was taken by the department. In any case and in any view of the matter, apart fr....