Adjudicating authority supposed to give details of methodology in stock taking

A Kumar Industries Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that as per the investigating officer excess stock of 32.15 MT was alleged as against the total stock recorded in RG-1 register of 625.710MT. The appellant have vehemently objected on this difference in the stock merely on the ground that no physical stock taking was conducted and methodology of the stock taking was not disclosed. We find that in this fact I do agree with the Learned Counsel that the adjudicating authority was supposed to give the details of methodology in stock taking and also allowed the cross-examinatio...