2018 (12) TMI 489

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....als). The Ld. Commissioner (Appeals) the appeal concurring with the adjudicating authority upheld the order in original and rejected the appeal, therefore the present appeal. 2. Shri. Nazir Shaikh, Ld. Counsel appearing on behalf of the appellant submits that though the shortage was found in finished goods and raw material but that is due to accounting mistake and miss-handling of the goods by their worker. As per the nature of the process and goods there is spillage of goods at every stage i.e. due to unloading, shifting from one place to other during blending and packing and shortage also due to evaporation of the goods being a petroleum product, therefore, the shortage over a field of long period has occurred. He submits that Manager Sh....

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....09 (242) E.L.T. 381 (Tri. MUM.) * NASHIK STRIPS PVT. LTD. VS C.C.E., NASHIK- 2010 (256) E.L.T 307 (Tri. Mum.) * C.C.E. LUDHINAN VS NARAIN DASS-2011 (273) E.L.T 251 (Tri. Del.) * C.C.E., INDORE VS SOURABH POLYPLAST PVT. LTD.- 2011 (266) E.L.T 62 (Tri. Del.) 3. Shri. S.N.Gohil Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that this is admitted shortage in the cause of Physical stock taking by the departmental Officers. Therefore, the demand of duty of such shortage is recoverable. 4. I have carefully considered the submissions made by both the sides and perused the records, I find that this shortage found by the officer during Physical stock taking, however, there i....