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2017 (10) TMI 117
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.... Member (Technical) Shri S. S. Dabas (Advocate) for Appellant(s) Shri Gyanendra Kumar Tripathi (AC) AR for Respondent(s) ORDER Above stated two appeals are arisen out of common impugned Order-in-Appeal No. GZB-EXCUS-000-APP-0147-0148-15-16 dated 05.11.2015 passed by Commissioner (Appeals), Central Excise Meerut-II at Noida. Therefore they are taken together for decision. 2. &nb....
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.... was confirmed and equal penalty was imposed and Shri Anirudh Sharda was imposed with personal penalty of Rs. 50,000/- under Rule 26 of Central Excise Rule, 2002. Aggrieved by the said order appellants preferred these appeals before Commissioner (Appeals). The appellant contended before the Learned Commissioner (Appeals) that stock taking was carried out on eye estimation basis and therefore, such....
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....mitted that the method by which stock taking of M.S. Billet was carried out by the officers in the presence of Pnachas has not been indicated in the said Panchnama dated 28.02.2013. 4. Heard the learned DR who has pointed out that the Managing Director Shri Anirudh Sharda was present and stated in the show cause notice that he was satisfied with the method of stock taking. 5.&nbs....