1998 (10) TMI 149

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....JDR, for the Respondent. [Order]. -  This is an application for stay and waiver of Rs. 65,000/- imposed as penalty in the original order and upheld in the impugned order. 2. In spot check of the finished goods and also the inputs, the officer detected shortages in both. In the lower order duty on both kinds of shortages was confirmed and the penalty imposed. Before the Commissio....

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....tory. 4. I have considered these submissions. The Panchnama is on record. The Panchnama shows that two officers of the appellant namely S/Shri Rejesh Khaitan and Sunil Gupta were present when the officers visited the factory. Shri Gupta was the Director and the Khaitan was the Officer-Incharge of the Excise. The Panchnama shows that they were specifically asked to explain the shortages in ....

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....in the case of Krishna & Co. v. C.C.E., Jaipur. The charge in the cited cases was that the goods were clandestinely manufactured and cleared. In such circumstances the Tribunal had held that the charge has to be sustained by material collaboration. The ratio of these judgments does not apply to a case where there is no allegation of clandestine manufacture but where the offences relates to shortag....