Excise Duty Recovery for Shortage of goods in Absence of Evidences not valid

N R Sponge Private Limited Vs Commissioner Customs (CESTAT Delhi)

The issue under consideration is whether the Central Excise Officers are correct in levying duty on account of discrepancies in the records of the appellant and shortages in the stock of raw-material as well as finished goods?

In the present case, the appellant is engaged in manufacture of sponge iron and dolochar. They are availing the benefit of Cenvat Credit of duty paid on inputs and capital goods under

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