2004 (10) TMI 445

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.... for the Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Under the impugned order, the duty demand is on two counts. A demand of about Rs. 54 Lakhs is on the ground that the appellant has not entered their production fully and correctly inasmuch as there is variation between quantities indicated in the BIS Register and RG-I Register. The....

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.... contention of the learned Counsel that, in a case where quantity of production entered in the Excise record is much higher than the tested quantity entered in the BIS register, there could be no allegation of short entering production with intention to evade duty. The learned Counsel also pointed out that, according to the Panchnama itself, the appellant's record of raw material is in order. The ....