2007 (10) TMI 522

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....t. Dr. M.K. Rajak, SDR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. KU/129-131/Vapi/2006, dt. 6-4-06. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     When the officers visited on 21-6-2000, there was shortage of raw materials valued Rs. 10,21,228/- on which the Ce....

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....le Ltd. - 2005 (190) E.L.T. 11 (Bombay). 5. The learned SDR reiterates the findings of the Commissioner (Appeals) and also relies on the decisions in case of Dewas Metal Section Ltd. - 2004 (167) E.L.T. 52 (Tri.-Del.), in the case of Deepak Spinners Ltd. - 2005 (179) E.L.T. 93 (Tri.-Del.), and in the case of Ilpea Paramount P. Ltd. - 2007 (213) E.L.T. 500 (Tri.-LB) = 2007-TIOL-1017-CESTAT-....

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.... put to the appellant. In the absence of efforts in seeking explanation for the shortage, it will not be proper to come to conclusion that there was clandestine removal of the short found goods. Clandestine removal is a serious allegation and requires being corroborated by some evidence and merely presumed based on shortage. In this case, neither any admission nor any other corroborative evidence ....