2007 (3) TMI 645

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....hri D.S. Negi, SDR, for the Respondent. [Order]. - This appeal is by Revenue against Order-in-appeal dated 28-4-2005 which allowed the appeal of the respondent. 2. Learned SDR submits that the respondent in this case has suppressed the production of finished goods when fire took place in the factory premises of the respondent on 27-6-99. They have suppressed the production and having....

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....fire took place in the midnight of 27-6-99 and the appellants immediately informed about the same to Range Officer and the Police Department, which is evident from the facts that factual panchnama were drawn on the next day, viz. 28-6-99, by these authorities by visiting the appellant's factory. These facts have not been disputed by the Department and therefore it has to be accepted that the Depar....

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....department was aware in the year 2000 about the details of the goods destroyed in fire accident. Further, the adjudicating authority had refrained from mentioning the date of audit conducted by CERA party though the SCN and the OIO had referred to the same, it is seen from the copy of the RG 1 Register of the relevant period produced by the appellants that the CERA party conducted audit of asse....