2005 (4) TMI 369

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....Bhagyadevi, SDR, for the Respondent. [Order (Oral)]. - Heard both sides. 2. Shri V. Bethanaswamy, learned Consultant pleads that the appellants had cleared 70 bags of cotton yarn from their factory, but duty was paid for 50 bags for which documents were available with the vehicle which was intercepted by the Central Excise officers from where the remaining 20 bags were found cleared ....

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....fine. He also pleads that there is a case for reduction in the penalty as the goods were cleared without payment of duty by the concerned loading staff due to improper instructions communicated to them by the Excise clerk. 3. Smt. R. Bhagyadevi, learned SDR on the other hand pleaded that since there was shortage of the goods in their factory and those goods were seized from the truck, the ....