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2017 (10) TMI 1118
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.... The appellant is in appeal against the impugned order wherein the demand has been confirmed alleging clandestine removal of finished goods and raw material. 2. The facts of the case are that on 05/02/2009 a search was conducted at the factory premises of the appellant and stock taking was done on eye estimation basis with the agreement of the Director of the appellant and it was al....
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.... was shortage of stocks, therefore, the demands are not sustainable in the light of the decision of this Tribunal in the case of Hissar Pipes Pvt. Ltd. Vs CCE, Rohtak 2015 (317) ELT 136 (Tri.-Del.) 4. On the other hand Ld. AR opposed the contention of the Ld. Counsel and submits that in this case the appellant themselves have admitted there was shortage of goods and paid the d....
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....appellant although stock taking has been done on eye estimation basis. As a particular item is having nil stock, in that circumstances, the charge of shortage and clandestine removal stands proved. Therefore, the demand of shortage of plastic pipe is confirmed against the appellant on which duty works out to be Rs. 33, 854/- and the same is required to be paid along with interest and equivalent pe....