2020 (3) TMI 199

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.... Ms. Priyanka Goel, Advocate - for 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 detecte....

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....pheld only on the ground of shortages detected 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) ....