2018 (6) TMI 781

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....dent Per Ms. Archana Wadhwa : After hearing both sides, I find that the appellants are engaged in the manufacture of copper strips, foils etc. falling under Chapter Heading No. 74 of Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise officer on 30.1.2012 and various checks and verifications were undertaken. As a result, shortages were detected in their final produ....

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....aking, read with statement of Shri Shinde. The appellants have however, during the course of adjudication, had taken a categorical stand that stock taking was not correct inasmuch as some running stock of goods in up caster section as well as on running machine was not taken into account and the goods sent to their job worker M/s. Jyoti Copper Dewas for job work has not been considered. Apart from....

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....issioner (Appeals) observed that there are decisions laying down that mere admission of shortages does not prove clandestine removal in the absence of any other corroborative evidence but goes ahead and observed that there is a statement of Shri Shinde who was present during panchnama and who has not questioned the fact of stock taking. I find that there is no inventory issued by the officers for ....