2018 (2) TMI 546

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....rtage in the stock of Sulpo Para Ninyl Sulphone (SPVS) was found in physical stock taking compared with the stock register. Thereafter, it was alleged that there is a shortage of finished goods. Thereafter, the show cause notice was issued to demand of duty alleging that the short goods found during the investigation has been cleared clandestinely. The matter was adjudicated, the demand of duty was confirmed alongwith interest and penalty was also imposed alleging the clandestine removal the goods. Aggrieved from the impugned order, the appellant is before me. 3. Ld. Consultant for the appellant submits that the appellant is doing job work for their another Unit and no goods have been cleared clandestinely. The goods found short stands cle....

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....rther informed that they are also doing job work of one of their group companies. Shri Pandya further informed that following batches of sulpho Para VS (SPVS for Job Work are under Process: (Qty. in Kg.) Sr. No. Batch No Starting Date Batch Size Status of the Batch 01 37/5 31.05.2014 3200 Batch is completed on 03.06.2014 and production is 4500 Kgs. Ne (3200 Kgs. Real wt. on purity basis and in packed condition, ready dispatch. 02 38/5 31.05.2014 3200 Batch is completed on 04.06.2014 and production is 4500 Kgs. Ne (3200 kgs. real wt on purity basis under packing. 03 1/6 01.06.2014 3200 Batch is under crushing and packing Approximate quantity 4450 kgs. 04 2/6 01.06.2014 1600 Batch is completed on 04.06.2014 and in pa....