1999 (3) TMI 287

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....[Order]. -  The appeal is directed against the Order confirming duty-demand of Rs. 31,000/- and imposition of penalty of Rs. 1,000/-. The charge is non-accountal of inputs received in the factory. Accordingly, duty as payable on the inputs found short, has been demanded. This duty-demand has been affirmed in the impugned Order. The appellants have submitted that the impugned Order has not ....

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....nce has been produced to prove their submissions, in spite of having been given an opportunity to do so at the time of personal hearing".  This is too bad. The Order does not mention or discuss the matters in dispute, and the explanation offered by the appellants as also the findings given by the Assistant Commissioner, observing how the appellate authority considers those findings to be r....