2010 (11) TMI 923

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....va, Advocate, for the Respondent. ORDER Heard both sides. 3. This is a case of unexplained shortage of finished goods, which was noticed during the visit of the officers on 19-12-06. The authorised signatory of the respondent company was unable to state the reasons for shortage detected by the officers. However, the respondent company paid the entire duty amounting to ₹ 1,50,035/- on....

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.... admitting clandestine removal nor any evidence in the form of private records including transport of documents or any bill. Under these circumstances, the Commissioner (Appeals) has held that the finding of clandestine removal by the original authority was not corroborated. The said decision calls for no interference. However, the payment of duty before issuance of show cause notice cannot be the....