2004 (6) TMI 440

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....er]. -  Heard both sides. It has been alleged by the department that there was a shortage of 1,10,011 pieces of piezo in respect of which a duty demand of Rs. 74,490/- has been confirmed by the adjudicating Commissioner and a penalty of Rs. 10,000/- has been imposed. It is contended on behalf of the appellants that they were receiving duty paid and non duty paid piezo for use in the manufact....

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....ioner to depute an officer to verify the stock of broken piezos vide their reply to the show cause notice dated 12-11-1993. However, there is no effort made by the department to verify the stock of the broken piezos or to verify whether the percentage of breakage is normal or abnormal. The appellants also claim that the duty credit is not required to be reversed on account of normal breakage occur....