COMMISSIONER OF CENTRAL EXCISE, PATNA Vs. SAKET TUBES

JUDGEMENT

(1.) THE Revenue has filed the present appeal against the Order of Commissioner (Appeals), Patna vide which he has allowed the appeal filed by the respondents.

(2.) THE issue involved relates to the shortages and excesses found by the Visiting Officers on 9 -2 -1998 vis -a -vis book balance shown on 6 -2 -1998. The respondents had given an explanation that no actual physical verification was done and the production made on 7th and 8th which was holiday and Sunday could not be entered and the officers visited their factory before they could make the entries on 9th and there is no evidence of clandestine removal of the goods in question. The above explanation given by the respondents was accepted by the Commissioner (Appeals).

(3.) AFTER going through the reasoning adopted by the Commissioner (Appeals), I find the same to be proper and legal. There is no reason for interference in the Order passed by the Commissioner (Appeals). Accordingly, no merits are found in the Revenues appeal. The same is rejected.