2010 (7) TMI 1002

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....djudicating authority had confirmed a demand of Rs. 4,40,097/- under the provisions of Section 11A together with interest under Section 11AB and imposed penalty of equal amount under Section 11AC of the Central Excise Act, 1944 on shortage of goods found during stock verification, which order was set aside by the Commissioner (Appeals); hence this appeal by the Revenue. 2. I have heard both sid....

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....agopal, Superintendent of Central Excise has recorded the statement of Balaji, and the mahazar stating that the same lorry that was available in the factory was used for weighment of the goods while mahazar does not say anything about a lorry being put to use for weighment, does not make any material difference for the reason that it is not as if mahazar has noted that no lorry at all was used for....