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10. The submission of the learned Counsel for the assessee is that the shortages and excesses noticed during stock taking are not the result of any mis-declaration misstatement or fraud. The submission of the learned Counsel is that the appellant's explanation before the adjudicating authority was a bonafide statement of the factual situation. He would also point out that such discrepancies had been occurring from year to year and the issue came up before this Tribunal in the appellant's own case and the Tribunal held (Maruti Udyog Limited v. CCE, Delhi - III , as under: