2005 (3) TMI 256

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.... Shri J.R. Madhiam, DR for Respondent. 2. Mr. Chaudhary submits that the officer visited their factory on 7-9-2001 and left the factory on 8-9-2001 in course of such short period it was not possible on their part to verify the stock of such huge quantities of stock weighing more than 7 thousand metric ton. From verification report it is not evident as to how the verification was conducted by th....

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....mits that the verification carried out by the officer suffered from uncertainties in absence of the mode for arriving the excesses and shortages. The benefit of doubt must be given to the appellant and the impugned order ought to have set aside. He relies on the decision rendered in the case of Bhushan Strips Ltd. v. Commissioner of Central Excise, Ghaziabad - 2005 (179) E.L.T. 419 and Dulichand S....

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....e, Hyderabad - 2001 (133) E.L.T. 468. In present case the goods were in the factory. There is no evidence that the goods were removed from factory. In the absence of any charge that assessee had removed the goods without payment of duty, mere failure to make proper entry of such goods in RG-1 Register does not render such goods liable to confiscation. In this circumstances order confiscating goods....