2018 (3) TMI 920

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....ant Shri Sandeep Kumar Singh (Dy. Commr.) AR, for Respondent Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.81/CE/Alld/2017 dated 06/09/2017 passed by Commissioner (Appeals) CGST & Central Excise, Allahabad. 2. Brief facts of the case are that the appellant were manufacturers of M.S. Bars falling under chapter 72 of Central Excise Tariff Act, 1985. On 3....

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....agreed to the same." On such basis officers arrived at the shortage of 374.046 MT of finished goods. Through the said show cause notice Central Excise duty amounting into Rs. 15 lakhs was demanded. Further certain other allegations were in the said show cause notice which were subsequently settled through the impugned Order-in-Appeal. The appellant contested the issue. The said show cause notice w....

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....erused the records. 4. It is very clear from the narration in the said show cause notice as scripted hereinabove that actual weighment of finished goods was not carried out by the officers and shortage was estimated on the basis of approximation. On the basis of such approximation charges of shortage of finished goods cannot be leveled. The burden was on Revenue to prove that there was shortage....