2007 (10) TMI 114

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....s of the case are that on 23/24-5-2001, officers of. the Directorate of Central Excise, Intelligence, Mumbai, visited the factory of the appellants and carried out search, during which certain records were taken over under panchnama. Stock-taking of cenvatable inputs and non-cenvatatle inputs and finished goods were also carried out, revealing shortage of 490 kgs. of printed laminated rolls pertai....

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....gether with interest, imposed penalty of equal amount on the company and penalty of Rs. 1,00,000/- upon the chairman director. The Commissioner (Appeals) upheld the adjudication order; hence these appeals. 2. I have heard both sides. 3. The evidence relied upon by the department to support its stand that the appellants had indulged in clandestine removal of ghutka consists only of the shorta....