Custom, Excise & Service Tax Tribunal
M/S. Rajasthan Transformers & ... vs Cce, Kanpur on 19 May, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO. 2, R.K. PURAM, NEW DELHI COURT II EXCISE APPEAL NO. 3898/06-SM [Arising out of Order-in-Appeal No. 429-CE/APPL/KNP/06 dated 31.8.2006 passed by the Commissioner (Appeals), Central Excise, Kanpur] For approval and signature: Honble Mr. S.S. Kang, Vice President 1. Whether Press Reporters may be allowed to see the order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair copy of the order? 4. Whether order is to be circulated to the Departmental authorities? M/s. Rajasthan Transformers & Switchgears Appellants Vs. CCE, Kanpur Respondent
Appearance:
None for the appellants (Request for decision on merit), Shri B.S. Suhag, Departmental Representative, for the Revenue, Coram:
Honble Mr. S.S. Kang, Vice President Date of Hearing: 19th May, 2008 FINAL ORDER NO._________________ dated __________ Per S.S. Kang:
Heard Learned SDR and the applicants made a request to decide the appeal on merit.
2. Appellants filed this appeal against the impugned order whereby demand in respect of inputs found short was confirmed. Officer of Revenue visited the factory premises of the appellants on 1.12.2004 and on verification it was found that Transformer Oil and Copper Conductors were found short when compared with the recorded balance in the statutory record. Shri Ramesh Chand Sharma in his statement admitted the shortage but no explanation was given by him regarding these shortages. In the grounds of appeal, contention of the appellants is that the statutory record was maintained up to 9.11.2004 and the appellants produced private record showing receipt of inputs and their use in the manufacture of their final product.
3. I find that the shortage of inputs found on verification of stock by the officer of Revenue was admitted by the authorized signatory. Therefore, I find no infirmity in the impugned order. Appeal is dismissed.
(Dictated & pronounced in the Open Court.) (S.S. KANG) VICE PRESIDENT Dated 21st May, 2008-05-21 RK