2008 (11) TMI 536

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....Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant has filed this appeal against the impugned order whereby the demand of Rs. 15,71,460/- was confirmed in respect of the cigarettes found short in the factory and the penalty was imposed under Rule 173Q of Central Excise Rules. Revenue also filed against the same impugned o....

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....against the cigarettes found short in the factory. 4. We find that the factory premises of the appellant were visited by the Revenue officers and the cigarettes found in factory were compared with the statutory record and Revenue found that certain quantity of different brand was found short. The demand was quantified by taking into consideration the brand of cigarettes which were found shor....