2004 (7) TMI 188

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.... the Commissioner (Appeals), who upheld the order passed the Joint Commissioner, whereby duty of Rs. 5,06,650/- was confirmed against the appellants under Rule 571 of the Central Excise Rules, 1944, along with imposition of penalty of equivalent amount, and recovery of appropriate interest. 2. The facts in brief are that the appellants availed Modvat credit of Central Excise duty paid on variou....

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....the statutory auditors, there could not be a case of suppression. The difference could be on account of (i) book adjustment (ii) calibration error or (iii) due to lack of coordination between different departments. These very grounds were pleaded before the lower authorities. 5. The appellants plead that weighments carried out with reference to the machinery and equipment such as weighbridges i....