2020 (3) TMI 199

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellant Ms. Tamana Alam, DR - for the respondent ORDER Archana Wadhwa : The appellants are engaged in the manufacture of asbestos bricks, fly ash bricks and sponge iron. Their factory was visited by the Central Excise officers on 3 September, 2013 and various checks and verifications were undertaken. As a result shortages in bricks were detected and sponge iron was found to be in excess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the visiting officers, in the absence of any other evidence. Reference can be made to the following cases: (i) Commissioner of Central Excise, Ghaziabad Vs. Spark Electrodes Pvt. Ltd. - 2020 (2) TMI 808-CESTAT Kolkata; (ii) Maruti Udyog Ltd. Vs. Commissioner of Central Excise, Alwar - 2018 (5) TMI CESTAT New Delhi; (iii) Commissioner of Central Excise, Kanpur Vs. Minakshi Castings - 201....