SCJ PLASTICS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this appeal filed by the appellant, the appellant is raising following two question of law, which according to him are the main questions of law or of public importance:-

(2.) A physical stock taking was conducted by the team of Central Excise officers of Preventive Branch of Division - III, Delhi-I at the premises of the appellant. Inventory of finished goods, raw material, semi- finished goods, etc. lying in the factory premises was made and panchnama dated 26th July, 2005 was drawn on the spot. On the basis of the said physical stock taking, a show cause notice dated 25th January, 2006 was served upon the petitioner by the Deputy Commissioner, Central Excise Delhi-I, alleging therein that some fixed goods were found short and there was shortage of raw material. Though, semi finished material were found in excess.

(3.) The appellant submitted reply to the said show cause notice which was not found satisfactory by the adjudicating authority who passed the order-in-original dated 2nd April, 2007 confirming the demand of duty in the show cause notice and also imposed penalty fine and confiscated the seized semi-finished material, etc.