2010 (8) TMI 224

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....SDR, for the Appellant. Shri Rajesh Kumar, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 41-C.E./2008 dated 31-3-2008. 2.Heard both sides. 3. On last occasion that is on 5-7-2010, the learned Advocate raised a preliminary objection regarding the validity of formation of opinion by Committ....

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....m net dip reading without foam 638 cm 38280 4042 Tank No. 2 - 14966 + 529 production of 18-12-2004 = 15495 241 cm. inclusive of 16 cm. foam net dip reading without foam 225 cm. 13500 1995 Total 57817   51780 6037 The authorised signatory admitted the shortage but explained that the shortage was due to formation of less foam during December. However, they paid ....

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....s submissions, he relies on the following decisions :- (a)     Friends Auto (India) Ltd. v. C.C.E. - 2004 (167) E.L.T. 228 (b)     Bikaner Steel Industries v. C.C.E. - 2005 (188) E.L.T. 309 (c)     C.C.E. v. Ratlam Wires (P) Ltd. - 2004 (174) E.L.T. 198 7. Learned Advocate for the respondents submits that molasses is hyg....

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....dings were taken both inclusive of foam and without foam. The learned SDR was not in a position to tell the reasons for adopting 5% allowance in respect of tank No. 1 and 6% for tank No. 2 by the investigating officers and the same are also not reflected in the order of the original authority. The Commissioner (Appeals) has noted that investigating officers have not taken temperature at the releva....