2018 (2) TMI 546

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....014 wherein shortage of raw materials and shortage 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 ....

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....nd no batch is under process for unit-I. Shri Pandya further 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 Appr....

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....rohit, Excise Manager of the said unit stated that they are not in a position to explain such shortage considering the rate of Rs. 216/- per kgs (value is real considering the value shown in invoice no.87 dtd. 02.05.2014) valued to Rs. 17,92,800/-. However, they agreed with the manner & method of stock taking and also agree with such shortage. On being asked to pay the Central Excise duty involved in the said shortage of SPVS, Shri Dipak Pandya, willingly and voluntarily, reversed the Cenvat Duty amounting to Rs. 2,15,136/- Education Cess Rs. 4,303/- & S&H Cess Rs. 2,151/- total amounting to Rs. 2,21,590/-- vide RG23A Part-Il entry No.339 dtd. 04.06.2014." 7. I find that it is alleged that there is a shortage of 8,300 Kgs of SPVS of fini....