2005 (4) TMI 502

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....t. [Order]. - In this appeal the revenue has contested the correctness of the impugned order vide which Commissioner (Appeals) has dropped the duty demand and penalty against the respondents. 2. I have heard both the sides and gone through the record. Duty of Rs. 50,175/- has been raised by the revenue on account of shortage of the finished goods i.e. alloy steel ingots which were found t....

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....rder in this regard is upheld. 4. Regarding demand of duty of Rs. 2,57,951/- in respect of the raw-material Ferro Chrome which was found short by 59.875 m.t., no tangible evidence has been brought on record by the Department. There is no evidence that this raw material as such was removed a clandestine manner by the respondents. The shortage was arrived at by the officers on eye examination ....