2007 (1) TMI 82

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.... Service Tax Appellate Tribunal dated 3-8-2005 allowing the appeal of the respondent No. 1 by setting aside the demand of Rs. 72,7071/- as the duty adjudicated on alleged clandestine removal of the fabric from the factory and like amount of the penalty levied by the Adjudicating Officer. 3. The respondent manufacturer has paid duty on removal of its product from the factory premises as per the ....

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.... the factory workers and on their daily production was entered on estimate basis only. Before entries were made in RG-1 the product was actually weighed and actual weight was entered in RG-1. In support of this contention, the manufacturer had also produced a chart of procuring raw material and its corresponding production. This explanation had not been accepted by the Adjudicating Officer. 5. ....