1995 (7) TMI 189

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....ondent. [Order]. - This revenue appeal is directed against Order No. 554/C/CHD/91, dated 19-4-1991. 2. Arguing for the Revenue, the ld. D.R. submitted that the Central Excise Officers of Patiala on a visit to the premises of the respondents, who hold L-6 licence for bringing duty free hexane under Chapter X of Central Excise Rules, 1944, under Notification No. 75/84-C.E., dated 1-3-1....

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....een produced by the Deptt. to prove that the quantity found short was removed clandestinely, and that there is force in the arguments of the appellants that there could be no reason to clear the goods received under Chapter X without payment of duty when other manufacturers could also get it free of duty under Chapter X. 5. Under Rule 196, if any excisable goods obtained under Rule 192 are....

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.... were verified through Dip Method for which "only a working copy of the calibration chart was produced and the calibration chart duly approved by the competent authority was not produced". This itself indicates that actual verification, on which shortages are alleged, was not conducted in accordance with the approved calibration chart. This itself would cast serious doubts on the authenticity of t....