2009 (10) TMI 788

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....RDER During the course of search of the appellants factory premises on 10-7-2001, shortage of different finished goods was found and subsequently duty demand for Rs. 3,57,963/- was confirmed and penalty of Rs. 25,000/- was also imposed. On appeal filed by the appellants before Commissioner (Appeals), he remanded the matter to Original Adjudicating Authority with direction to consider the loss due....

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....ction to allow process loss of one percent and recalculate duty demand. He also fairly agrees that the order attained finality. However, he argued that it was totally unfair on the part of the lower authorities to allow only one percent of processing loss in view that the factory was remained closed for two years and therefore in respect of the period allowing process loss of one percent is not re....