2004 (2) TMI 487

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.... This appeal has been directed against the order-in-appeal by the Revenue, vide which the Commissioner (Appeals) has reversed the order-in-original confirming the duty of Rs. 6,810/- on account of shortage of goods against the respondents and imposing penalty of Rs. 10,000/-. 2. I have heard both the sides. From the record, it is quite evident that on taking physical verification of the stoc....

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.... corroborative evidence. Rather, the burden, was on the respondents to prove that the admission made by their representative was factually incorrect or obtained from him under coercion or duress. The authorised representative never retracted his own statement at any stage. Rather the respondents acted on his admission and debited the duty. 3. It was not essential for the Department to prove ....