2018 (6) TMI 240

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....) for respondent ORDER These appeals have been filed by M/s. Bhalotia Bleaching & Dyg. P. Ltd. and its director Shri Ravi M. Bhalotia against OIA dated 10.01.2006 by Commissioner (Appeals), Mumbai Zone-I. The brief facts of the case are that during the visit to the Appellant's premises, the officers conducted physical verification of stock and compared the same with the RG1 maintained by the uni....

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....everal cases no lot numbers were found on the processed as well as grey fabric or some strange numbers were found on lots. 2. They were issued show cause notice demanding duty of Rs. 7,32,237/-on the shortage of 2850 pcs and to impose penalty under Section 11AC of Central Excise Act,1944. Further the excess quantity of 1120 pcs valued at Rs. 26,29,299/-were also proposed to be confiscated and to ....

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....en wrongly confiscated which cannot be done for the same reason; 800 pieces of loose finished goods were kept for packing after inspection and hence cannot be said to be manufactured goods. The appellant also submit that 2850 pieces found to be short were assigned with lot nos. and party's identification mark and thus admittedly accounted goods. He submits that there is no evidence of clandestine ....