2003 (11) TMI 400

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....r the Appellant. Shri T.K. Kar, SDR, for the Respondent. [Order]. -  The demand of duty of Rs. 4,21,642.00 (Rupees four lakh twenty-one thousand six hundred and forty-two) has been confirmed on the ground that the applicants could not explain properly the accounts of the raw materials and as such, the unaccounted raw materials have been used for conversion into the final product whic....

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.... has concluded that the said raw materials have been used in the manufacture of the final products removed surreptitiously. 3. Shri B.N. Chattopadhyay, learned Consultant for the applicants/appellants submits that the Visiting Officers have not taken into account the slitted raw materials which were lying in their factory and as such, have incorrectly arrived at the conclusion of shortage ....