TaxTMI 
TaxTMI 
2018 (2) TMI 639
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....ue ORDER Per: Dr. D.M. Misra Heard both sides. This Appeal is filed against the Order-in-Appeal No. Comm.(A)/339/VDR-II/2011 dated 20.9.2011passed by the Commissioner (Appeals), Central Excise & S.Tax, Vadodara II. 2. Briefly stated the facts of the case are that during the course of visit by the DGCEI officers to the Appellant's factory on 02.7.2009, excess stock of 306 transformers valued at....
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....s Danke Transformers Pvt. Ltd. and was lying in the factory premises of the Appellant for the purpose of testing; 64 transformers were manufactured in the premises of the Appellants on job work basis out of the input supplied by Ms Danke Transformers Pvt. Ltd., and these transformers were kept outside the factory premises of the Appellant due to lack/shortage of space. He has submitted that while ....
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....earances for accounting purposes. He submits that each and every transformer has been duly accounted for bearing a serial number in the records of M/s Danke Transformers Pvt. Ltd. In support, he has enclosed zerox copy of the identification plate reflecting the manufacturer's name, serial number, technical specification etc. that were affixed invariably on each and every transformer. Further, he h....
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....2002 has rightly been ordered and imposition of penalty also. 5. Heard both sides and perused the record. I find that undisputedly, 306 transformers were found lying excess in the premises of the Appellant. Explaining the said excess stock, the Appellant has submitted that 242 transformers were received for the purpose of testing and 64 transformers which have been manufactured on job work basis ....