False allegation made by employer

you have not clearly stated wheterh charges are true or not

You may affirm that you have already handed over the charge before proceeding on leave and do not possess any company property.

As rightly advised by Mr. Sudhir Kumar you can affirm if facts are on your side.

Ideally if a company property is assigned to employee an acknowledgment should be obtained from employee and a copy should be handed over to employee.

Your company might have inserted a column in leave application to mention the name of employee who shall attend to the tasks while the applicant employee is on leave. It might be a designated colleague or line manager.

There might be a process to handover e.g. Computer at Workstation, files etc to the designated employee or sat IT guy/Office Administartor.

 Thus if an item e.g. some computer is assigned to you in records of the company you need to handover………………if the items assigned are not handed over.

Sir,

This charge is fully false becouse I never had any assets of the company against a acknowledged copy signed by me.

And all assets assigned to me are autometically handed over to myimmediate boss when I was on leave.

you said "This charge is fully false becouse I never had any assets of the company against a acknowledged copy signed by me." So you had the assetts but did not sign any receipt.

then you said " all assets assigned to me are autometically handed over to myimmediate boss when I was on leave." So you had the assetts.

you first decide what is your stand and why other should believe your stand and nothing else.  You can get out of this soup only that way.

Charges do not appear to befully false based on the facts being disclosed by you.

what are other items mentioned in FIR.

you are still vague