TaxTMI 
TaxTMI 
2016 (6) TMI 769
X X X X Extracts X X X X
X X X X Extracts X X X X
....uch proposal being disclosed to the petitioner. It appears that a raid was conducted at the petitioner's manufacturing facility in Durgapur in September, 2015. According to the petitioner, on the visual estimation of the raiding authority substantial shortage of goods was discovered though an accurate verification of the stock was not conducted. Following such alleged visual joint stock verification report, a demand of Rs. 1,50,05,658/- on account of excise duty was claimed. The petitioner says that the petitioner has not objected to the payment of such excise duty, since the payment would be held to the credit of the petitioner and the same would be subject to an order of adjudication as to the shortage of goods. The petitioner refers to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thorities has been promised to be paid by the petitioner, though only a third of the amount may have been tendered by now. In such circumstances, merely because on a visual inspection of the petitioner's manufacturing facility shortage of stock was discovered, would not, by itself, and without any adjudication being completed in such regard, entitle the Chief Commissioner to resort to penal measures against the petitioner. However, it may have been possible for other anomalies to be discovered in course of the raid and there is no doubt that such other anomalies find reference in the proposal forwarded by the Durgapur Commissionerate to the Chief Commissioner. But the show-cause notice of November 30, 2015 issued by the Chief Commissioner....