2009 (10) TMI 689

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Banerjee, Advocate, for the Respondent. ORDER Heard both sides. 2. Revenue filed this appeal against the impugned Order whereby the Order of the Adjudicating Authority in regard to duty demand of Rs. 7,66,545.00 and penalty was set aside by the Commissioner (Appeals). 3. Case of the Revenue is that on 29-11-03, the Revenue Officers visited the factory premises of the Respondent who is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rd to show that the Respondent had manufactured the biris which were cleared without payment of duty. The only contention of the Revenue is that as the stock of raw materials was found short, therefore the demand is sustainable. 5. We find that there is no evidence on record produced by the Revenue to show whether actually each bag was weighed to arrive at the total stock position on the date o....