2008 (8) TMI 733

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....e, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty of Rs. 2,19,133/- and penalty of identical amount, I proceed to decide the appeal itself inasmuch as the issue lies in a narrow campus. 2. The appellants are engaged in the manufacture of plastic lay flat tubing, plastic films, plastic bags etc. f....

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....iginal adjudicating authority. Hence the present appeal 3. After having gone through both the orders, I find that the entire case of the Revenue is based upon shortage in respect of quantity of inputs mentioned in the 3 CD Income Tax Return. The original adjudicating authority has observed that except for the above, there is no other corroborative evidence to establish that the shortage wa....