2008 (10) TMI 501

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....eetendra Mohan, Advocate, for the Respondent. [Order]. -  Revenue filed this appeal against Order-in-Appeal dated  29-9-2006 passed by the Commissioner of Central Excise (Appeals), Chandigarh. 2. The relevant facts of the case, in brief, are that the Respondents are engaged in the manufacture of Liquid Carbon Dioxide and Dry Ice classifiable under sub-heading No. 2811.10 of....

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....t aside the Adjudication Order. Hence, the Revenue filed this appeal. 3. Ld. DR on behalf of the Revenue reiterates the grounds of appeal. He submits that the Commissioner (Appeals) while passing the order has totally overlooked the clandestine removal of the Liquid Carbon Dioxide. He further submits that the Representative of the Respondent, Shri Virender Singh admitted the difference bet....

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.... 5. After hearing both the sides and on perusal of the records, I find that the charge of clandestine removal of the goods is based on Daily Plant Log Sheets. It is noted that the respondent did not record the production in Daily Production Register for the period 1-1-2005 to 22-2-2005. But, they entered the quantity of clearance of finished goods in the said register. On a query from the Ben....

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....upply the production figures during those months and, therefore, the Revenue calculated the demand of duty on the basis of Daily Plant Log Sheets and clearance of figures as recorded in the daily stock account. Thus, I do not agree with the findings of the Commissioner (Appeals). I agree with the finding of the Adjudicating Authority that such huge quantity of loss is beyond imagination. The respo....