2009 (4) TMI 570

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ipin Garg, Advocate, for the Respondent. [Order]. -  Revenue filed these appeals against the order of the Commissioner (Appeals), whereby penalties imposed upon the respondents were set aside. 2. The relevant facts of the case, in brief, are that the respondents are engaged in the manufacture of Pan Masala/Gutka. On 15-3-2005, the Central Excise Officers visited their factory an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es. 3. After hearing both the sides and on perusal of the records, the main contention of the ld. DR is that the respondents failed to explain the reasons for shortage. It is presumed that the goods were clandestinely removed. The Hon'ble Punjab & Haryana High Court in the case of Commissioner of Central Excise v. Omkar Steel Tubes Ltd. reported in 2008 (221) E.L.T. 200 (P&H) held that to ....