1998 (2) TMI 210

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...., JDR, for the Respondent. [Order]. -  The appellants are aggrieved by the order of the Commissioner of Central Excise (Appeals), Chandigarh upholding the Dy. Commissioner's order of confirmation of duty demand of Rs. 98,358.30 on a quantity of 37,847.85 mtrs. of processed man-made fabrics found short on 16-7-1994, and imposing a personal penalty of Rs. 25,000/-. 2. The brief fa....

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....allan with him without entering the goods in the grey fabric register and the entry would have been made on 16-7-1994. Regarding the remaining excess and shortage in various lots, he explained that, since the man-made fabrics received from different customers was similar in appearance they got intermixed with other lots because the lot Nos. assigned to different fabrics got defaced due to the use ....

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....e notice was adjudicated by the Assistant Commissioner who confirmed the duty and imposed a penalty of Rs. 25,000/-; the lower appellate authority having upheld the adjudication order, the appellants have filed the above appeal. 2. I have heard Ms. Ginni Bedi, learned Counsel and Shri Y.R. Kilania, learned DR and carefully considered their submissions and perused the records, including the....

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....ngly. The appellants have also subsequently registered their protest in respect of inaccurate manner of verification in arriving at the quantity of shortage and excess. It has also been explained before me by the learned Counsel that it is a common practice in processing units to simultaneously issue various lots of grey fabrics received, and various lots are made into batches which are to be dyed....