2016 (11) TMI 423

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....it, Asst. Comm. (AR) for the Respondent. ORDER Per: Raju 1. The appellants are manufacturer of ingots. During the search by the Revenue in the premises of the appellants, stock taking was done and excess of finished goods was found as compared to the recorded stock. The details as per the statement of Shri Pramod H Garg, Manager of the appellant is as follows: 31.98.09  Opening balance :....

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....ct, 1944. 3. The learned Counsel for the appellant argued that the goods were not finished and therefore, the same were not entered in the records. It was their claim that the goods were unfinished and therefore, she argued that the same would have entered in the records after finishing. She also relied on the decision of the Tribunal in the case of CCE Vs. Continental Chemicals 2002 (140) ELT 11....