2018 (5) TMI 815

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....n record, the appellant is engaged in the manufacture of aluminium wire rod and conductor falling under 76 of the First schedule to Central Excise Tariff Act. Their factory was visited by the officers on 9th Sept. 2011 and stock verification was undertaken, resulting in shortage of 28.281 MTs of their final product i.e. aluminium wire rod 2. Based upon the same, the Revenue entertained a view tha....