2007 (8) TMI 611

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....ocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order]. -  Duty stands confirmed against the appellant in respect of shortages in raw material detected by the officers at the time of their visit to the appellant's factory on 4-12-1999. The RG-23A Part-I was written up to 1-12-1999 and on comparing the physical stock with the recorded balance, shortages of raw mate....

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....of the Material Issue Notes. The appellants' contention is that in the absence of any evidence that such notes were not genuine; the Adjudicating Authority should not have discarded the same. The appellants are paying duty to the tune of around Rs. 20 crores a year and as such it cannot be imagined that they would indulge in clandestine removal of raw materials to the extent of Rs. 5.37 lakhs. ....