2006 (11) TMI 104

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....e relevant fact that arise for consideration are officers of the Central Excise Division, Rohtak visited the unit of the respondent and during the course of investigation, they found that there was a shortage of raw material on which credit was availed by the respondent. The respondent immediately reversed the amount of credit involved. Subsequently a show cause notice was is sued for imposition o....

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....ed 21-7-2006 in CEA No. 56 of 2005 - [2006 (204) E.L.T. 22 (P&H)] (Commissioner of Central Excise, Delhi-IV New CGO Complex, NH-IV, Faridabad v. MA Illpea Paramount Pvt. Ltd.) and 25-7- 2006 in CEA No. 13 of 2005 [2006 (202) E.L.T. 398 (P&H)] (Commissioner of Central Excise Delhi-III. v. Machino Montell (I) Limited and another), we allow this appeal, set aside order of the Tribunal and remand the ....

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....ue to improper weighment of the raw material when received in the month of June, 2001. It is seen from the records that the respondent's Director voluntarily debited the amount in their RG-23A Part II register accepting the error of his employees in not recording the correct weight of the input received by them. I also find that the show cause notice does not bring out anything to indicate that th....