2017 (11) TMI 938

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....nished goods were noticed by the Central Excise officers and accordingly recorded in the Panchnama dt.22.01.1998. However, since weighing facility was not available in the factory in relation to one item, further Panchnama was drawn on 24.12.1998. After completion of necessary investigation by way of recording statements of Shri Maganbhai Prabhubhai Kapadia, Manager and Shri V.V. Mane, General Manager, show cause notice was issued on 17.7.2000 alleging clearance of 1,60,562.51 kgs. of HDPE woven unlaminated fabrics, HDPE woven laminated fabrics, HDPE woven unlaminated bags, HDPE woven laminated bags and HDPE tarpouline Valued at Rs. 1,21,63,807.12 without payment of duty of Rs. 30,40,951.78. On adjudication, the demand was confirmed with in....

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....15 (324) ELT 641 (SC). Further, he has submitted that they were issued with a show cause notice earlier on 29.01.1999 alleging shortages of 1,45,588.090 kgs. of very same goods during the course of the visit to their factory on 02nd August, 1997, demanding duty amounting to Rs. 26,02,828/-. He has vehemently argued that even though duty has been demanded on the shortage in the stock, however, the RG-1 register has not been corrected adjusting/deducting the shortages from the closing balance of the goods. It is his contention that this has resulted into overlapping/double demand on the shortage quantity goods i.e. 1,45,588.090 kgs., and duty of Rs. 26,02,828/-. He further submits that this Tribunal while considering the order of the adjudica....