2015 (10) TMI 1243

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....ondent (s) : Shri Willingdon C., Advocate Per: H.K. Thakur This appeal has been filed by the Revenue with respect to O.I.A. RS/07-08/SRT-I/2006 Dated 20.01.2006 under which first appellate authority has reduced the demand from Rs. 17,15,332/- to Rs. 1,93,276/- against the appellant. 2. Shri G. P. Thomas, (AR) appearing on behalf of the Revenue argued that the shortage of fabrics was deter....

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....n Para 14 of the O.I.A. Dated 20.01.2006. It was his case that as per Panchnama a total quantity of 7, 57,648 L. Mtrs was shown to be short. He also brought to the notice of the Bench Para (iii) of the Panchnama Dated 24/25/26-5-2002, where the quantity of 7,96,698 L. Mtrs was also found in excess. Learned Advocate submitted that out of total quantity of 7,57,648 L. Mtrs found short on the date of....

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....4.05.2002 is not relevant because these fabrics could have been received after 24.05.2002 and cleared after 24.05.2002. 5. Heard both sides and perused the case records. The case revolves around mainly w.r.t the quantification of grey fabrics on the date of visit (24.05.2002) of the officers of Central Excise. It is observed from the Panchnama drawn during the visit of the Officers that the sam....