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2023 (8) TMI 1536
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....hri R. Subramanya, Advocate For the Respondent : Shri Ajay Kumar Samota, Superintendent (AR) ORDER RAMESH NAIR The brief facts of the case are that the appellant are engaged in the manufacture of various steel articles falling under Chapter 72 of Central Excise Tariff. During the course of audit conducted from 22.03.2010 to 23.03.2010 of the records of the appellant's unit for the ....
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....esent appeal. 2. Shri R. Subramanya, Learned Counsel appearing on behalf of the appellant submits that there is no evidence of clandestine removal. Secondly, the difference alleged by the department has been explained by showing various documents such as balance sheet, ledger, and chartered accountant certificate. The difference is mainly because of the advance/forward sale shown in the balance....
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.... the satisfaction of the Adjudicating Authority. On going through various documents such as balance sheet, ledger, chartered accountant certificate, we find that the appellant have claimed that there is no clandestine removal, hence, there is force in the said submission of the appellant. However, it is observed that the Adjudicating Authority has not properly verified such documents whereby the a....