2007 (2) TMI 471

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...., DR, for the Respondent. [Order].  Heard both the sides.  The appellants filed this appeal against the impunged order whereby demand was confirmed on the ground that the goods which were found short cleared without payment of duty and penalty was imposed. 2. The appellants are engaged in the manufacture of copper sheets, circles. On 11-2-2002, the officers of revenue visit....

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....has to be proved and burden of proof is on the revenue. The appellant relied upon the decision of Icycold Commercial Enterprises v. CCE, Calcutta-I, 1994 (69) E.L.T. 337. 4. The contention of Revenue is that Shri Mohinder Kumar partner no doubt gave some explanation regarding the shortage but had not produced any evidence in support of the claim. Therefore, the demand was rightly made. ....