2018 (3) TMI 1538

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..... Guha, Asstt.Commr. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : The present appeal is filed by the appellant against the impugned Order-in-Appeal No.31/Kol.VII/10 dt.31.03.2010 passed by Commissioner of Central Excise (Appeals), Kolkata 2. Briefly stated the facts of the case are that during the verification of records, it was noticed by the Central Excise officers that th....

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....both sides and perused the appeal records. 4. The ld. Counsel for the appellant submitted that annexure-I to the show-cause notice is not admissible as evidence as the said document was a hand written document. It is further submitted that there was no such stock verification report ever been submitted to the appellant. It is also submitted that the show-cause notice was issued on the basis of ....

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....the quantity found short. The ld. Counsel drew the attention of the Bench to annexure-I to the show-cause notice. I find from the record that by letter dated 25.09.2006, the Superintendent of central excise informed that the appellant had not reversed the amount of Rs. 6,58,590/- on the shortage quantity as determined at the time of physical stock verification. The appellant by letter dated 14.11.....