2017 (12) TMI 1086

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....anufacturer of HDPE/PP woven stacks, etc. They were availing facility of Cenvat credit. The officers of Central Excise visited the factory of respondent on 04/09/2013 and noticed that from 18/08/2013 till 04/09/2013 the records such as RG-I and RG-23A were not maintained by the respondent. The officers conducted stock taking and found that finished goods valued Rs. 30,87,050/- were not accounted in the RG-I register and raw materials valued Rs. 40,33,338/- were unaccounted. Through show cause notice dated 03/03/2014 it was proposed to confiscate said finished goods and raw materials under Rule 25 of Central Excise Rules, 2002. On contest the issue was adjudicated through Order-in-Original dated 30/04/2015 and the said goods were confiscated....

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....ed at 2014 (312) E.L.T. 479 (Tri.-Ahmd.) wherein it was held that if the stock taking is conducted in the presence of assessee, assessee cannot later challenge the same and submitted that the ratio of the said case is squarely applicable to the facts of the instant case. It is further stated in the grounds of appeal that it is undisputed that records were not up-to-date from the earlier date and goods in question were not entered in the statutory records on the date of visit by officers and that the Learned Commissioner (Appeals) has erred in deciding the issue without appreciating the martial facts of the case as mentioned above. 4. Heard the Learned A.R. who has presented the said grounds of appeal. 5. Heard the learned counsel for ....