2008 (11) TMI 412

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....NTED BY : Shri N.A. Sayed, JDR, for the Appellant. Shri Bharat Raichandani, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)].  - These appeals of the Revenue are directed against an order passed by the Commissioner in adjudication of show-cause notice dated 11-8-2008 issued to the respondents. M/s. Parle International Ltd. [Yo Frooti Division, hereinafter refe....

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....finished goods found short; (b) duty of Rs. 68,285/- on raw material found short, and (c) duty of Rs. 20,42,019/- on finished goods, raw material and packing material which had been seized and subsequently released provisionally against B-11 bond and bank guarantee. Interest on duty and penalties were also proposed to be levied from all the three parties. PIL (YF), respondent in appeal No. E/1079/....

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....rt of the Commissioner's order is reproduced below :- "FINDINGS I have carefully gone through the Show Cause Notice and submission made by the assessee and with reference to various case law pleaded at the time of Personal Hearing. I find that the assessee had filed the requisite declaration as required under Rule 57T(1) & 57T(2) with the jurisdictional Deputy Commissioner, Central Excise....

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....s found that the submissions made by the respondents were convincing. However, it is not discernible from his order as to in what manner he was convinced. He also states that he has gone through the case law referred to by the respondents. However, there is nothing to indicate that he examined the applicability of the case law. In his conclusion, he merely states that he does not find reason to up....