TEXPHOS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE appeals filed by an assessee under the Central Excise Act, 1944, and partner of the firm, and Revenue, against the same order of CCE (A), The appeals are being disposed by this common order, after hearing both sides.

(2.) A case of removal of inputs, on which credit was availed, was made out on the assessee, as on the date of the visit of the officers, the inputs could not be accounted satisfactorily to the officers, who noticed a shortage of the inputs. The notice issued on 10 -4 -2000, sought the assessee and the partner to show cause as to why -

(3.) 1 After hearing both sides and considering the material, it is found -