2010 (5) TMI 213

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....d, JDR, for the Appellant. None, for the Respondent. [Order].- Revenue has filed this appeal against the impugned order wherein the penalty under Section 11AC and redemption fine has been dropped against the respondent. 2. The facts of the case are that the respondent are engaged in manufacture of grey man made fabrics and availing CENVAT Credit of the duty paid on man made yarn used in t....

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....of grey fabrics at loom stage The difference in stock position was due to the practice of stretched measuring of fabrics at loom stage to show more length by the labourers who get remuneration with reference to the length of the fabrics woven by them. Although he admitted the difference/shortage of grey fabrics and paid duty on them. A show-cause notice was issued proposing to recovery or duty wit....

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....appeared nor any representation was made by the respondent, although the respondent has filed their Cross-objections which are taken on record and considered. 5. Heard. 6. After hearing the learned DR and careful examining the records available before me I find that in this case the allegation against the respondent is that they have suppressed the facts and not discharged their duty liabili....