2018 (1) TMI 42

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....la, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. 2. This appeal is filed against Order-in-Appeal No.VAD-EXCUS-003-APP-11/15-16 dated 18.6.2015 dated 9.7.2015 passed by the Commissioner (Appeals),Central Excise, Daman. 3. Briefly stated the facts of the case are that during the course of audit, discrepancy in the sales as well as production figures reco....

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....ggrieved by the said order, the Assessee-Appellant filed Appeal before this Tribunal and this Tribunal vide its order dated 5.10.2012 remanded the matter to the adjudicating authority with the direction to supply the copy of the Range officer's report dated 22.9.2009 and consider the issues afresh. The adjudicating authority without supplying the copy of the Range report decided the issues red....

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....e discrepancy in the stock of finished goods in the financial year 2006-07. He has contended that there was alleged shortage/discrepancy of 3060 kgs. of finished goods due to difference in the quantity mentioned in the respective balance sheet and in the RG-1 Register. It is his contention that there was an error in mentioning the quantity of goods whereas the value entered in the RG-1 as well as ....

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....thority with specific direction to consider the report. 3. ld. A.R. for the Revenue fairly submits that observation of the Range Officer recorded in the said report has not been properly examined by the ld. Commissioner (Appeals). He has no objection in remanding the matter to the adjudicating authority. 4. I find that in spite of specific direction given by this Tribunal in its order dated ....