2001 (4) TMI 526

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....l challenges the order in appeal No. 83/9 (M-III), dated 19-4-1999 passed by the Commissioner (Appeals), Chennai confirming a sum of Rs. 54,868/- towards duty on the quantity of 3,225 Kgs of LDPE granules valued at Rs 1,19,280/- as not properly accounted for and which was found short. A penalty of Rs 5,000/- has also been imposed on the appellants under Rule 173Q of the CE Rules, 1944. Appellants ....

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....nnan, learned DR took me thorough the evidence on record and the findings rendered by the original authority viz. the Deputy Commissioner. He held that LDPE granules cannot be considered as waste as it is used and re-used again and again. There are shortages which indicate that there was clandestine removal. The explanation given by the appellants was scrutinised by the authorities below and found....