2007 (8) TMI 300

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....nt. [Order].-The appellants are engaged in manufacture of copper tubes and rods. Their factory was visited by the Central Excise officers on 25.8.01, who conducted the various checks and verifications and detected the shortage of raw material i.e. copper scrap to the extent of 3480 kgs. Statement of Director and authorized signatory was recorded admitting that such scrap has been used in the manu....

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....se of shortages. Such preparation of weighment slip is necessary for stock verification and it is not possible to conduct such stock verification without it. It has been further argued that the entire case of Revenue is based upon the shortages in raw material without any corroborative evidence and contended that independent and sufficient evidence is required for arriving at the finding of clande....