TaxTMI 
TaxTMI 
2015 (1) TMI 213
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....dvocate, for the Assessee. ORDER Both the appeals, one filed by the assessee and the other filed by the Revenue are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner (Appeals). 2. After hearing both the sides duly represented by Shri R.K. Mishra, ld. Departmental Representative appearing for the Revenue and Shri Jitin Singhal, ld. A....
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....onfirmed the demand of duty of Rs. 2,26,880/- (Rupees two lakh twenty-six thousand eight hundred and eighty only) in respect of 31,598 pairs of finished goods and duty of Rs. 4,02,477/- (Rupees four lakh two thousand four hundred and seventy-seven only) in respect of short found raw materials. He also imposed penalty upon the assessee. 5. On appeal against the said order, Commissioner (Appea....
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.... upon the alleged shortages detected during their visit in the assessee's factory. The assessee's authorised representative, in his statement, has accepted the shortages. However, he is nowhere deposed that the said alleged short found goods were cleared by them clandestinely. Apart from the alleged shortages, there is virtually no evidence on record to corroborate the allegation of clandestine re....