1992 (12) TMI 140

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.... [Order]. - This is an appeal against the orders of the Collector of Central Excise (Appeals), Bombay setting aside the order of the Assistant Collector of Central Excise, Goa, by which he has dropped the proceedings against the appellants, for a demand of duty of Rs. 23,162.15. The demand was issued on the ground that there was a discrepancy between the balance recorded in the RG 1 account an....

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....en Pvt. Ltd. v. Collector of Central Excise - reported in 1990 (50) E.L.T. 475, and taken the plea that the department is required to prove their case by way of suitable corroboration of the allegations and mere reliance on a statement furnished to the bank by the appellants is not good enough to prove the charge against them. 3. Shri K.M. Mondal, the Ld. SDR, read out from the Show Cause Notic....