2018 (1) TMI 1006

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....R) for Respondent ORDER Per: Mrs. Archana Wadhwa: After hearing both the sides I find that the appellant is engaged in manufacture of Angles, Channels, T Iron, Sections and various other Iron & Steel items. Their factory was visited by the Central Excise Officers on 1^st/2^nd February, 2008, who conducted various checks and verifications. As a result the officers found shortages in the ap....

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....ere not real and were pseudo inasmuch as it is not possible for the officers to weigh about 3500 M.T. of stock in 10 hours, spent by them in the factory. Further, there are no inventories made by the officers and no weighment slips prepares so as to come to the actual stock taking. 4. In any case and in any view of the matter, he submits that apart from the said shortages, there is virtually no....

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..... After appreciating the submissions made by both the sides I find that apart from the fact that the Revenue has not enable to substantiate the actual weighment of the material, the entire case of the Revenue is based on only to the shortages detected at the time of visit. I find that the issue stands decided by abutting number of the decisions of the various courts. Particular reference can be ma....