2016 (2) TMI 450

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....Respondent. ORDER The appellant is in appeal against the impugned order wherein demand of duty along with interest has been confirmed against the appellant on account of shortage of inputs as well as finished goods. Penalty was also imposed. 2. The facts of the case are that the appellant is manufacturer of MS Ingots. On 12-11-2008 at about 10.30 am the factory of the appellant was visited....

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....ld. counsel for the appellant submits that during the course of recording the statement, appellant itself had explained the reasons for shortages is that the weighment has been done on average basis. Therefore, there may be a variation in the weighment. Revenue has not come up with any corroborative evidence to allege that the short found of input/finished goods were due to clandestine removal of ....

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....clandestine removal of the goods. Therefore, in this case impugned order is to be affirmed. 5. Heard the parties. Considered the submission. 6. It is an admitted fact in this case that weighment of stock has been done on the basis of averages of the stocks found in the factory during the course of investigation. In appellant's own statement although the duty has been paid but reasons f....