2015 (12) TMI 1260

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....iri, Adv For the Respondent : Shri A K Biswas, Supdt. (AR) ORDER Per D M Misra This appeal is filed against Order-in-Appeal No. 55/Kol-IV/2012 dated 10.10.2012 passed by Commissioner of Central Excise(Appeals), Kolkata. 2. Briefly stated the facts of the case are that during the period from June, 2010 to September, 2010, there was mis-match between the Opening Balance (OB) and Closi....

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.... in entering the data relating to opening and closing balance stock in the case of three items, namely, (i) Duraphos Rustokik etc. (ii) Phoschem Phosbond etc. & (iii) Phoschem Phosbond etc. It is the submission of the ld.Advocate that the opening and closing balance were shown correctly in the Daily Stock Account, however, inadvertently, there was error in showing the same ER-I Returns filed with ....

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....sions advanced by the ld.Advocate for the Appellant, I find that the allegation of clandestine removal rests on the discrepancy in the figures of OB & CB of Stock mentioned in the monthly ER-1 Returns relating to manufacture and production of only three items, namely, (i) Duraphos Rustokik etc. (ii) Phoschem Phosbond etc. & (iii) Phoschem Phosbond etc.. There is no difference between the OB and CB....