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2001 (4) TMI 391
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.... Shri B.B. Sarkar, JDR for the Respondent. [Order]. - The appeal is against the order of the Assistant Commissioner [confirmed by the Commissioner (Appeals)], imposing a penalty of Rs. 10,000/- on the appellant under Rule 209A and Rule 210 of the Rules. 2. The Departmental Representative explains that what is meant that he fabricated the truth and false statement. The so-called all....
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....ers visited the factory and took stock of the material and the records on 8-2-1998. Deshmukh's statement was recorded five days later. Whatever explanation he then offered could not change either the fact of the shortages or excesses, or the reasons why they arose. How he could then mislead the officers on that day is not clear, nor is the departmental representative able to clarify it. 4.&emsp....