2019 (8) TMI 1100

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....he appellant had not properly accounted for its production and that it had removed the excisable goods without payment of appropriate duties that prompted them to visit the appellant's premises and accordingly, they visited the factory premises of the assessee on 31.01.2015. The Show Cause Notice inter alia reveals as to noticing the Finished Goods Stock Register (in RG-1 format) being maintained only up to 23.01.2015; that the stock of Sponge Iron in Lumps and Fines of 1850 tonnes was found unaccounted in their stock accounts in RG-1; and thus, the team seized two computer CPUs along with other Registers and documents as per Annexure-1 to the Show Cause Notice. 2.2 The appellant filed a detailed reply, but however, the adjudicating auth....

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.... like procurement of raw materials, recording of electricity consumption, etc., no irregularity was found or even alleged; that no recording or even whisper as to any sales outside the books and that there is no examination of the transporter; that there was no further enquiry/investigation carried out by the Revenue; that there is no whisper about the discrepancies in the seized computer CPUs or even the Registers seized or that the contents of the seized materials were ever used in support of the Revenue's allegation as to clandestine activity, etc., assumes significance. Apparently, but for the statement of the General Manager no other document or evidence is used or even taken note of. 5.2.1 The other argument of the Ld. Advocate tha....