2006 (5) TMI 21

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.... the order passed by Hon'ble Madhya Pradesh High Court. 3. The Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals), whereby the demand of Rs. 8,80,799/- was dropped and also set asked the penalty. 4. Brief (acts of the case are that respondents are engaged in the manufacture of Electric Bulbs, Tube Lights and Auto Halogen Lamps. A show cause notice was ....

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....fference is nothing but the non- accountal of breakage of capsules. Respondent also failed to produce any report of the inventory verification carried out by the management as mentioned by the auditors in the balance sheet. Therefore, demand of Rs. 8,80,799/- payable on 16311 nos. of Auto Halogen Lamps quantified for the year 1995-96 and 1996-97 on the basis of evidences on record is very much rec....

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.... these Registers are not correct and true. 9. The contention of the respondent is that appellant explained the factual position in respect to the show cause notice-giving details of their production. The contention is that in the Balance sheet the quantity of brought out Auto Halogen Lamps was not taken into consideration and also breakage which are further used in the manufacture of Auto Halog....

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....oned in the Balance sheet then shown in the RG-1 record. The respondents gave details of their actual production in reply to the show cause notice. For the year 1995-96, the respondent gave the figure of opening balance sale, closing balance and also shown the figures of brought out quantity of Auto Halogen Lamps. The appellant also produced the figures in respect of breakage of capsules during th....